Guide Government Auditing Standards 2011 Revision

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This revision of the standards has gone through an extensive deliberative process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. The Advisory Council generally consists of about 25 experts in financial and performance auditing and reporting drawn from federal, state, and local government; the private sector; and academia.

The views of all parties were thoroughly considered in finalizing the standards.

The revision of Government Auditing Standards will be effective for financial audits and attestation engagements for periods ending on or after December 15, , and for performance audits beginning on or after December 15, Show More Show Less. No ratings or reviews yet.

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10 Generally Accepted Auditing Standards (GAAS)

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GPO Stock Number:. ISBN: Format Paperback English Ext. 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.

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GAO Releases Revision of Government Auditing 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. The definition of validity as an aspect of the quality of evidence has been clarified for performance audits. Publisher: Government Accountability Office. WordPress Shortcode. Published in: Lifestyle. Full Name Comment goes here.

eWorkshop: Government Auditing Standards 2018 Revision and Summary of Major Changes Since 2011

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Embeds 0 No embeds. No notes for slide. Description this book The official auditing standards promulgated by the Comptroller General of the United States. The 4.


  1. 2011 Revision (Supersedes GAO-07-731G) [Reissued on January 20, 2012].
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  5. Government Auditing Standards: Revision (Yellow Book) | U.S. Government Bookstore.

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