Government Auditing Standards
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO).
The standards apply to both financial and performance audits of government agencies. Five general standards are included:
- Independence
- Due Care
- Continuing Professional Education (CPE)
- Supervision
- Quality Control
The Yellow Book standards are used by auditors who examine the federal government, including the General Accountability Office, various offices of Inspector Generals, and others. Many local government performance auditors also use the yellow book standards. In addition, CPA firms who perform local government financial audits that include an A-133 "single audit" must follow yellow book standards.
In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency and effectiveness.

This is an excerpt from the article Government Auditing Standards from the Wikipedia free encyclopedia. A list of authors is available at Wikipedia.
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Government Auditing Standards (The Yellow Book)
Dec 15, 2011 ... Government Auditing Standards, December 2011 Revision is now available in electronic PDF format through the link below. A printed version ...
www.gao.gov/yellowbook
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Government Auditing Standards
Government Accountability Office Logo. By the Comptroller General of the United States. July 2007. Government Auditing Standards. July 2007 Revision.
www.gao.gov/govaud/govaudhtml/
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GAO-12-331G, GOVERNMENT AUDITING STANDARDS: 2011 ...
Dec 19, 2011 ... The 2011 revision of Government Auditing Standards supersedes the 2007 revision. The 2011 revision should be used by government ...
www.gao.gov/assets/590/587281.pdf
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Government Auditing Standards - Wikipedia, the free encyclopedia
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the ...
en.wikipedia.org/wiki/Government_Auditing_Standards
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AICPA - Government Auditing Standards and Circular A-133
AICPA - Government Auditing Standards and Circular A-133- Whether you are management or the auditor of an entity receiving federal funds subject to a ...
www.aicpa.org/Publications/AccountingAuditing/KeyTopics/Pages/GASCircularA133.aspx
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AICPA - Government Auditing Standards Report Illustrations
AICPA - Government Auditing Standards Report Illustrations- The illustrative audit reports provide examples for reporting various circumstances. These report ...
www.aicpa.org/interestareas/governmentalauditquality/resources/illustrativeauditorsreports/pages/governmentauditingstandards.aspx
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AICPA - Government Auditing Standards (Yellow Book) Practice ...
AICPA - Government Auditing Standards (Yellow Book) Practice Aids and Tools - This section of the AICPA's Governmental Audit Quality Center (GAQC) Web ...
www.aicpa.org/InterestAreas/GovernmentalAuditQuality/Resources/AuditPracticeToolsAids/Pages/YellowBookAuditToolsandAids.aspx
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Government Auditing Standards and Circular A-133 Audits - CPA2Biz
Guidance for performing and reporting on audits under Government Auditing Standards and OMB Circular A-133 compliance audit.
www.cpa2biz.com/AST/AICPA_CPA2BIZ_Specials/MostPopularProductGroups/AuditAccountingGuides/PRD~PC-012743/PC-012743.jsp
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Standards for Audit of Governmental Organizations, Programs ...
United States General Accounting Office. By the Comptroller General of the United States. 1988 Revision. Government. Auditing. Standards ...
161.203.16.4/d48t13/136670.pdf
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Government Auditing Standards: 2011 Revision (Yellow Book) | U.S. ...
GAO-12-331G. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the ...
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[PDF]Full G.A.S. Report - Auditor General - State of Illinois
Mar 25, 2013 ... Government Auditing Standards for. Southern Illinois University. Housing and Auxiliary Facilities System and. Medical Facilities System.
[PDF]Full G.A.S. Report - Auditor General - State of Illinois
Mar 30, 2009 ... NORTHERN ILLINOIS UNIVERSITY. REPORT REQUIRED UNDER. Government Auditing Standards. FOR THE YEAR ENDED JUNE ...
Government Auditing Standards--Appendix II: Comptroller General's ...
Appendix II: Comptroller General's Advisory Council on Government Auditing Standards ... James Madison University (member 2005-2008). Mr. David Cotton
[PDF]Northwestern University Reports Required by Government Auditing ...
Jan 9, 2013 ... Government Auditing Standards, we have also issued our report dated eration of the University's internal control over financial reporting and on.
[PDF]2012 BU A-133 Report - Boston University
In accordance with Government Auditing Standards, we have also issued our report dated October 12,. 2012 on our consideration of the University s internal ...
University of Illinois Auxiliary Facilities System Report required ...
University of Illinois Auxiliary Facilities System Report required under Government Auditing Standards for the year ended June 30, 2009 ...
[PDF]Government Auditing Standards - Wisconsin State Legislature
Jan 10, 2013 ... and Government Auditing Standards. The financial statements of the University of Wisconsin. Foundation were audited in accordance with ...
CCH - Government Auditing Standards: Financial Audits
This CCH Learning Center CPE course focuses on the additional requirements of Government Auditing Standards for financial audits that go beyond the ...
[PDF]A-133 Audit Report - Controller's Office - University of Richmond
Feb 22, 2013 ... Performed in Accordance with Government Auditing Standards ... Richmond and its affiliates (the University) as of June 30, 2012 and 2011, and ...
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Government Auditing Standards
How will recent changes in auditing standards impact government entities? | Viewpoints
By Jeffrey B. Winter, CPA & Ted Williamson, CPA Ted Williamson Jeffrey Winter Finance officers for government entities are keenly aware of the impact that recently issued accounting standards will have on their organizations.
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Government Auditing Standards, December 2011 Revision - beSpacific — beSpacific
Government Auditing Standards, December 2011 Revision (GAO-12-331G) Electronic version – (241 pages, PDF): “The December 2011 Revision is the final version of the 2011 Government Auditing Standards. It supersedes the 2011 Internet Version. The December 2011 Revision contains limited changes
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Government Auditing Standards, 2003
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Local IG Makes Charges About Campaign Treasurer Acting As Auditor | CityEthics.org
www.cityethics.org/content/local-ig-makes-charges-about-campaign-treasurer-acting-auditor
Our Government Financial Audit Report Included "Findings" | Government Blog
A finding may include a deficiency in an entity’s internal control where the design or operation of a control would not allow employees or management to prevent, or to detect and correct financial misstatements on a timely basis.
www.hhcpa.com/blogs/government/our-government-financial-audit-report-included-findings/
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