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GAO promulgates generally accepted government auditing standards (GAGAS) in the United States.

GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence. This letter provides GAO's comments on the American Institute of Certified Public Accountants' (AICPA) Accounting and Review Services Committee's exposure draft entitled Proposed Statement on Standards for Attestation Engagements - Selected Procedures.

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The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.

MBK team members take a hands-on approach to ensuring your company is operating as efficiently and profitably as possible.

Our experienced team has the expertise to assist you with identifying and implementing practical solutions to attain the full potential of your business. During the course of an audit, we may discover areas where your business can benefit from our services or those of our consulting arm 24A PLUS CONSULTANTS.

Auditors may use the Yellow Book in conjunction with professional standards issued by GAO and other authoritative bodies.

In addition, GAO issues guidance on implementing and complying with standards.

MBK can provide a complete range of services to address all elements of VAT implementation and ongoing compliance.

The comment letters discuss technical issues related to ethics, quality control, accounting, auditing, and attestation standards.

By issuing comment letters, GAO promotes the development of high quality government and private sector auditing standards, both domestically and internationally.

Listed below are comment letters relating to auditing standards and other topics of interest to the accounting and auditing community.

This letter provides GAO's response to the exposure draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements.

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