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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.

Full Report

GAO Contacts

James R. Dalkin
Director
Financial Management and Assurance

Media Inquiries

Sarah Kaczmarek
Managing Director
Office of Public Affairs

Topics

AccountantsAccountingAuditing standardsAuditorsFinancial managementFinancial statement auditsQuality controlReporting requirementsFinancial reportingFinancial statements