Government Auditing Standards
Access: Publicly available resource
Description: Government Auditing Standards - the GAO Yellow Book - contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.
For information about other resources at the Library of Congress, consult the Acoounting & Auditing Guide created by the Business Reference Services and see the holdings for Standards maintainted by the Technical Reports and Standards Unit.
Coverage: Various Dates
Subject(s):
Business, Economics & Industry
Government Documents
Publicly Available Resources
Related Databases
ABI/INFORM Global
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Related Links
Find GAO Reports
IHS Global ** http://global.ihs.com/ **
Zimmerman's Research Guide ** http%3A%2F%2Fwww.lexisnexis.com%2Finfopro%2Fzimmerman%2Fdefault.aspx **
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