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Government Auditing Standards, December 2011 Revision Logo aicpa

  Free |   2011 |

The professional standards and guidance contained in the Government Auditing Standards, commonly referred to as generally accepted government auditing standards (GAGAS or the Yellow Book), 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.

Access the Yellow Book.

Topics covered:
  • Governmental auditing: Technical: Yellow Book, Foundational