July 1, 2019 letter commenting on IAASB’s February 2019 exposure draft, “Proposed International Standard on Quality Management 2 - Engagement Quality Reviews”
Published: Jul 01, 2019. Publicly Released: Jul 02, 2019.
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Highlights
This letter provides GAO's response to the exposure draft, Proposed International Standard on Quality Management 2 – Engagement Quality Reviews. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.
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AuditorsFinancial managementProfessional standardsQuality assuranceQuality controlAudit evidenceEligibility criteria