April 30, 2008, letter commenting on the IAASB's December 2007 exposure drafts:
"ISA 402 (Revised and Redrafted), Audit Considerations Relating to an Entity Using a Third Party Service Organization"
Apr 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 revisions and redrafts to International Standard on Auditing (ISA) 402. Overall, we support the proposed revisions.