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GAOU.S. GOVERNMENT ACCOUNTABILITY OFFICE
441 G St. N.W.
Washington, DC 20548


May 16, 2016

Ms. Kathleen Healy
International Auditing and Assurance Standards Board
545 Fifth Avenue, 14th Floor
New York, New York 10017
GAO's Response to the International Auditing and Assurance Standards Board's
December 2015 Invitation to Comment, Enhancing Audit Quality in the Public Interest

Dear Ms. Healy:

This letter provides the U.S. Government Accountability Office's (GAO) responses to the
International Auditing and Assurance Standards Board's invitation to comment entitled
Enhancing Audit Quality in the Public Interest. GAO promulgates generally accepted
government auditing standards, which provide professional standards for auditors of
government entities in the United States.

We support audit quality improvement and believe improvements to professional skepticism,
quality control, and group audits will result in significant improvements to overall audit quality.
We have provided our responses to the specific questions in the enclosure to this letter.

Thank you for this invitation to comment. If you wish to discuss any of our responses or need
further information, please feel free to contact me at (202) 512-3133 or dalkinj@gao.gov or Eric
Holbrook, Assistant Director, at (202) 512-5232 or holbrooke@gao.gov.

Sincerely yours,







James R. Dalkin
Director
Financial Management and Assurance

Enclosure


Page 1

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