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November 20, 2019, letter commenting on AICPA’s August 2019 Exposure Draft, “Proposed Statement on Auditing Standards – Auditing Accounting Estimates and Related Disclosures

Published: Nov 20, 2019. Publicly Released: Nov 22, 2019.
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Highlights

This letter provides GAO’s response to the exposure draft, Proposed Statement on Auditing Standards – Auditing Accounting Estimates and Related Disclosures. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

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AccountingAccounting proceduresAccounting standardsAuditing proceduresAuditing standardsCost accountingFederal agency accounting systemsFinancial statementsGovernment auditing standardsInternal auditingPublic accounting firms