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Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.GAO-12-331G.
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- Government Accountability Office
- 2012: 241 p.
- Known as the Yellow Book.
- Key Phrases:
- Federal Receipts and ExpendituresYellow BookAccounting and AuditingGovernment Spending
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- 0.875 lb.
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