Newly revised in 2011. 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.
General
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