Auditing and Financial Management:
May 2, 2005 letter commenting on IASB's December 2004 proposed revision to International Standard on Auditing No. 320, "Materiality in the Identification and Evaluation of Misstatements"
Published: May 2, 2005. Publicly Released: May 2, 2005.
- Full Report:
This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board (IAASB) December 2004, proposed revisions to International Standard on Auditing (ISA) No. 320 - Materiality in the Identification and Evaluation of Misstatements.