February 21, 2023 letter commenting on PCAOB's December 2022 Release No. 2022-009, "Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards"

This letter provides GAO's comments on the Public Company Accounting Oversight Board's (PCAOB) exposure draft, Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards. The PCAOB seeks comment on 49 specific questions. We are providing a high-level response; the overarching nature of our comments makes them applicable to multiple questions.