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In our comment letter, we support the efforts of the AICPA’s Auditing Standards Board (ASB) to align the form and content of the auditor’s report on the subject matters covered by AU-C sections 800, 805 and 810 with the recently issued guidance in SAS 134. However, we encourage the ASB to continue its efforts to incorporate the concept of a compliance framework for certain types of special purpose frameworks, which would further align auditing standards generally accepted in the US with the international auditing standards.