May 16, 2016, letter commenting on the IAASB's December 2015 Invitation to Comment, "Enhancing Audit Quality in the Public Interest"
Published: May 16, 2016. Publicly Released: May 17, 2016.
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Highlights
This letter provides the U.S. Government Accountability Office's (GAO) responses to the International Auditing and Assurance Standards Board's invitation to comment entitled Enhancing Audit Quality in the Public Interest. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.
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Audit qualityAuditing standardsDocumentationEducationEmployee trainingFinancial managementMonitoringQuality controlTraining utilizationPeer reviewPublic interestTransparency