GAO "Yellow Book" - Government Auditing Standards - 2011 Version

GAO "Yellow Book" - Government Auditing Standards - 2011 Version

The professional standards and guidance contained in this document, commonly referred to as generally accepted government auditing standards (GAGAS), provide a framework for conducting high quality audits 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.