October 31, 2005, letter commenting on the IAASB's June 2005 proposed revisions to International Standard on Auditing (ISA) No. 701, "The Independent Auditor's Report on Other Historical Financial Information" and proposed ISA No. 800, "The Independent Auditor's Report on Summary Audited Financial Statements"
Publisher: United States. Government Accountability Office
Coverage: October 31, 2005