March 15, 2019, letter commenting on IAASB's Proposed International Standard on Related Services 4400 (Revised): "Agreed-Upon Procedures Engagements"

This letter provides GAO's comments to the International Auditing and Assurance Standards Board (IAASB) on Proposed International Standard on Related Services 4400 (Revised): Agreed-Upon Procedures Engagements. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standards for auditors of government entities in the United States.