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December 1, 2017, letter commenting on AICPA's September 2017 Exposure Draft, "Proposed Statement on Standards for Attestation Engagements - Selected Procedures"

Published: Dec 01, 2017. Publicly Released: Dec 08, 2017.
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Highlights

This letter provides GAO's comments on the American Institute of Certified Public Accountants' (AICPA) Accounting and Review Services Committee's exposure draft entitled Proposed Statement on Standards for Attestation Engagements - Selected Procedures. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

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James R. Dalkin
Director
Financial Management and Assurance

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Sarah Kaczmarek
Managing Director
Office of Public Affairs

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Topics

Auditing proceduresAuditing standardsAuditorsFinancial managementReporting requirementsProfessional standardsCertified public accountantsAgreed-upon proceduresPublic interest