December 9, 2003, letter commenting on PCAOB'S October 7, 2003, "Proposed Auditing Standards--An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements"

This letter provides the U.S. General Accounting Office's (GAO) comments on the Public Company Accounting Oversight Board's (PCAOB) October 7, 2003, proposed standard for the audit of internal control over financial reporting performed in conjunction with the audit of financial statements.