December 22, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 2009 Exposure Draft for a Proposed SAS, "Engagements to Report on Summary Financial Statements"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the Auditing Standards Board's proposed Statement on Auditing Standards (SAS) on summary financial statements. Overall we support the proposed SAS.