Government Auditing Standards
E487075
Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Government Auditing Standards canonical | 2 |
| Generally Accepted Government Auditing Standards | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5007761 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Government Auditing Standards Context triple: [United States Army Audit Agency, follows, Government Auditing Standards]
-
A.
International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
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B.
OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
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C.
Government Internal Audit Agency
The Government Internal Audit Agency is a UK central government body that provides independent internal audit and assurance services to government departments and public sector organizations.
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D.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
E.
GSA Acquisition Regulation
The GSA Acquisition Regulation is a supplement to the Federal Acquisition Regulation that provides agency-specific policies and procedures governing how the U.S. General Services Administration conducts its procurement and contracting activities.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Government Auditing Standards Target entity description: Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
-
A.
International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
-
B.
OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
-
C.
Government Internal Audit Agency
The Government Internal Audit Agency is a UK central government body that provides independent internal audit and assurance services to government departments and public sector organizations.
-
D.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
E.
GSA Acquisition Regulation
The GSA Acquisition Regulation is a supplement to the Federal Acquisition Regulation that provides agency-specific policies and procedures governing how the U.S. General Services Administration conducts its procurement and contracting activities.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
audit standard
ⓘ
government standard ⓘ professional standard ⓘ |
| abbreviation | GAGAS NERFINISHED ⓘ |
| alsoKnownAs |
GAO Yellow Book
NERFINISHED
ⓘ
Yellow Book NERFINISHED ⓘ |
| appliesTo |
attestation engagements
ⓘ
federal government auditors ⓘ financial audits ⓘ government audits ⓘ independent public accountants conducting government audits ⓘ local government auditors ⓘ performance audits ⓘ state government auditors ⓘ |
| basedOn | public interest principles ⓘ |
| covers |
competence requirements
ⓘ
ethical principles for auditors ⓘ fieldwork standards ⓘ independence requirements ⓘ professional judgment requirements ⓘ quality control and assurance ⓘ reporting standards ⓘ |
| governs |
audits of entities receiving government assistance
ⓘ
audits of government activities ⓘ audits of government entities ⓘ audits of government functions ⓘ audits of government funds ⓘ audits of government programs ⓘ |
| issuedBy | U.S. Government Accountability Office NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| purpose |
to ensure the quality of government audits
ⓘ
to promote accountability in government programs ⓘ to promote independence in government auditing ⓘ to promote integrity in government auditing ⓘ to promote objectivity in government auditing ⓘ to promote transparency in government auditing ⓘ |
| relatedTo |
AICPA auditing standards
NERFINISHED
ⓘ
Generally Accepted Auditing Standards NERFINISHED ⓘ |
| requires |
assessment of compliance with laws and regulations
ⓘ
communication of audit results ⓘ consideration of internal control ⓘ documentation of audit work ⓘ external peer review for audit organizations ⓘ sufficient appropriate evidence ⓘ system of quality control ⓘ |
| standsFor | Generally Accepted Government Auditing Standards NERFINISHED ⓘ |
| updatedBy | periodic revisions by the U.S. Government Accountability Office ⓘ |
| usedFor |
audits conducted under grant and contract agreements with governments
ⓘ
audits required by federal law or regulation ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Government Auditing Standards Description of subject: Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
Inspector General of the United States House of Representatives
→
follows
→
Government Auditing Standards
ⓘ
this entity surface form:
Generally Accepted Government Auditing Standards