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December 22, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 2009 Exposure Draft for a Proposed SAS, "Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements" (Redrafted)

Published: Dec 22, 2009. Publicly Released: Dec 22, 2009.
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Highlights

This letter provides the U.S. Government Accountability Office's (GAO) comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB)'s proposed Statements of Auditing Standards (SAS) on reporting on an entity's compliance with aspects of contractual agreements or regulatory requirements in connection with a financial statement audit. Overall we support the proposed SAS, except for the section on reporting on noncompliance.

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