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Samples in periodicals archive:
Government Auditing Standards, also referred to as generally accepted government auditing standards (GAGAS), or the "Yellow Book," builds on the foundation of GAAS laid down by the AICPA and adds additional ethical principles and independence standards for performing financial audits, beyond those provided by the AICPA.
We administered the survey from October 2009 to December 2009 in accordance with generally accepted government auditing standards.
2 Who publishes the standards that apply to all Federal Government audits, or generally accepted government auditing standards (GAGAS)?
On another front, the General Accounting Office updated its Government Auditing Standards (i.
The short answer to the question above is government audit organizations performing audits in accordance with Comptroller General government auditing standards should have an external peer review at least every 3 years by reviewers independent of the reviewed organization.
Inquiries directly related to Government Auditing Standards can be sent via e-mail to yellowbook@gao.
These audits must be performed in accordance with generally accepted government auditing standards (GAGAS) and generally accepted auditing standards (GAAS).
Responsibilities Under Government Auditing Standards Auditors may accept an engagement with either a governmental or a business entity for an audit in accordance with standards issued by the Government Accounting Office, "the yellow book.