Government Auditing Standards: 2011 Revision (Yellow Book)

Government Auditing Standards: 2011 Revision (Yellow Book)
Government Auditing Standards 2011 (ePub eBook)
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The 2011 revision of Government Auditing Standards represents a modernized version of the standards, taking into account recent changes in other auditing standards, including international standards. This revision supersedes the 2007 revision. It contains the following major changes from the 2007 revision that reinforce the principles of transparency and accountability and provide the framework for highquality government audits that add value.

  • A conceptual framework for independence was added to provide a means for auditors to assess their independence for activities that are not expressly prohibited in the standards. This more principles-based approach to analyzing independence provides the framework for auditors to assess the unique facts and circumstances that arise during their work.
  • This revision drops discussion surrounding certain AICPA Statements on Auditing Standards (SAS) and Statements on Standards for Attestation Engagements (SSAE) requirements that were incorporated by reference and included in the 2007 revision, as the standards have converged in those areas.
  • The definition of validity as an aspect of the quality of evidence has been clarified for performance audits.

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Standards for Internal Control in the Federal Government can be found here:


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.

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Government Accountability Office/ GAO


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