Auditing and Financial Management:
May 15, 2013, letter commenting on IAASB's January 2013 Consultation Paper, "A Framework for Audit Quality"
May 15, 2013
This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board (IAASB or "Board") Consultation Paper entitled A Framework for Audit Quality. We appreciate the IAASB's goal of developing a comprehensive framework for audit quality, including the factors that contribute to the consistent performance of quality audits.