August 10, 2005, letter commenting on the IAASB's March 2005 proposed revisions to International Standard on Auditing No. 705, "Modification to the Opinion in the Auditor's Report" and No. 706, "Emphasis of Matter Paragraphs and Other Matters in the Independent Auditor's Report"
Published: Aug 10, 2005. Publicly Released: Aug 10, 2005.
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This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board's (IAASB) proposed ISAs 705 and 706 issued in March 2005.