May 27, 2025 letter commenting on AICPA's Exposure Draft: "Scope Limitations in A Review Engagement"

This letter provides GAO's comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) proposed Statement on Standards for Attestation Engagements, Scope Limitations in a Review Engagement. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.