August 5, 2019, letter commenting on AICPA's June 2019 Exposure Draft, "Proposed Statement on Auditing Standards and Proposed Statement on Standards for Attestation Engagements – Amendments to the Description of the Concept of Materiality"

This letter provides GAO's response to the exposure draft, Proposed Statement on Auditing Standards and Proposed Statement on Standards for Attestation Engagements – Amendments to the Description of the Concept of Materiality. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standards for auditors of government entities in the United States.