Auditing and Financial Management:
May 30, 2008, letter commenting on the IAASB's December 2007 exposure draft "ISAE 3402, Assurance Reports on Controls at a Third Party Service Organization"
May 30, 2008
This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board's (IAASB) proposed International Standard on Assurance Engagements (ISAE) 3402. Overall, GAO supports the proposed standard.