December 22, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 2009 Exposure Draft for Proposed Statements on Auditing Standards (SAS), entitled "Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the proposed Statements of Auditing Standards (SAS). Overall we support the proposed SAS.