Government Auditing Standards

E487075

audit standard government standard professional standard

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.

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Observed surface forms (1)

Surface form	Occurrences
Generally Accepted Government Auditing Standards	1

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 ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

United States Army Audit Agency → follows → Government Auditing Standards ⓘ

Inspector General of the United States House of Representatives → follows → Government Auditing Standards ⓘ

Office of Audit Services, HHS OIG → standardsFollowed → Government Auditing Standards ⓘ

this entity surface form: Generally Accepted Government Auditing Standards