May 1, 2023, letter commenting on the International Auditing and Assurance Standards Board's January 2023 Exposure Draft Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standards of Auditing for Audits of Financial Statements of Less Complex Entities

This letter provides GAO's comments on the International Auditing and Assurance Standards Board's (IAASB) Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standards of Auditing for Audits of Financial Statements of Less Complex Entities. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.