This letter provides the U.S. Government Accountability Office's (GAO) comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) proposed statements on auditing standards. The proposed Statements on Auditing Standards (SAS) appropriately address the auditor's responsibilities for reaching agreement on the terms of the audit engagement and obtaining written representations. Our responses to the questions in the Board's Issues for Consideration and Specific Comments are provided in this letter. Editorial suggestions and other comments are included in the attachment to this letter.