Auditing and Financial Management:
January 12, 2004 letter commenting on the PCAOB's November 21, 2003, "Rulemaking Docket No. 012--Proposed Auditing Standard on Audit Documentation and Proposed Amendment to Interim Auditing Standards"
Published: Jan 12, 2004. Publicly Released: Jan 12, 2004.
This letter provides the U.S. General Accounting Office's (GAO) comments on the Public Company Accounting Oversight Board's (PCAOB) November 21, 2003, proposed standard on audit documentation and the proposed amendment to the interim auditing standards dealing with cases where part of an audit is performed by other independent auditors.