February 11, 2005, letter commenting on the IAASB's September 2004, "Proposed Revisions to International Standard on Auditing No. 230 -- Audit Documentation"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board's (IAASB) proposed revisions to International Standard on Auditing (ISA) No. 230 - Audit Documentation, September 2004.