Auditing and Financial Management:
October 31, 2005, letter commenting on the IAASB's June 2005 proposed revisions to International Standard on Auditing (ISA) No. 701, "The Independent Auditor's Report on Other Historical Financial Information" and proposed ISA No. 800, "The Independent Auditor's Report on Summary Audited Financial Statements"
Published: Oct 31, 2005. Publicly Released: Oct 31, 2005.
This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board's (IAASB) proposed ISAs 701 and 800 and on the proposed Conforming Amendments to ISA 200, "Objectives and General Principles Governing an Audit of Financial Statements," which were issued in June 2005.