June 16, 2022, letter commenting on the AICPA's Exposure Draft, Proposed Statement on Auditing Standards – Special Considerations ⎯ Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)

This letter provides GAO's response to the American Institute of Certified Public Accountants' (AICPA) Auditing Standards Board's (ASB) exposure draft, Proposed Statement on Auditing Standards – Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors).