April 22, 2015 letter commenting on IAASB's 2015 exposure draft, Proposed International Standards on Auditing (ISA), ISA 800 (Revised), "Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement"
Published: Apr 22, 2015. Publicly Released: Apr 24, 2015.
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Highlights
This letter provides the U.S. Government Accountability Office's comments on the International Auditing and Assurance Standards Board's January 2015 exposure draft.
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AccountantsAccountingAuditing standardsAuditorsFinancial managementFinancial statement auditsQuality controlReporting requirementsFinancial reportingFinancial statements