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Government Auditing Standards Aka Yellow Book

Government Auditing Standards Aka Yellow Book

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Published by: tbooker4612 on Nov 18, 2012
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GAO
United States Government Accountability Office
By the Comptroller General of theUnited States
December 2011
Government Auditing
Standards
2011 Revision
GAO-12-331G
 
GAO
United States Government Accountability Office
By the Comptroller General of theUnited States
Government Auditing
Standards
2011 Revision
The 2011 revision of Government Auditing Standards supersedes the 2007
revision. The 2011 revision should be used by government auditors until further updates and revisions are made. An electronic version of this document can beaccessed on GAO's Yellow Book Web page athttp://www.gao.gov/yellowbook.The 2011 revision of Government Auditing Standards is effective for financialaudits and attestation engagements for periods ending on or after December 15,2012, and for performance audits beginning on or after December 15, 2011. Earlyimplementation is not permitted.Revised on January 20, 2012, to correct a typo in paragraph 7.19.
December 2011
GAO-12-331G

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