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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides objective analysis and information needed to make decisions necessary to help create a better future. The professional standards presented in this 2011 revision of Government Auditing Standards provides a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process.
The 2011 revision of Government Auditing Standards represents a modernized version of the standards, taking into account recent changes in other auditing standards, including international standards. It contains the following major changes from the 2007 revision that reinforce the principles of transparency and accountability and provide the framework for high quality government audits that add value.
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Review from Government Book Talk blog:
AICPA American Institute of CPAs Article: Government Auditing Standards (Yellow Book) Practice Aids and Tools https://www.aicpa.org/InterestAreas/GovernmentalAuditQuality/Resources/AuditPracticeToolsAids/Pages/YellowBookAuditToolsandAids.aspx
Journal of Accountancy -Feature: Auditing/Government Article: Proposed Changes to GAO's Yellow Book Promote Harmonization of Auditing Standards by James R. Dalkin, CPA dated December 1, 2010 https://www.aicpa.org/InterestAreas/GovernmentalAuditQuality/Resources/AuditPracticeToolsAids/Pages/YellowBookAuditToolsandAids.aspx
Policy and Medicine Article: New OIG Guidance on IRO Independence and Objectivity dated September 15, 2016 http://www.policymed.com/2016/09/new-oig-guidance-on-iro-independence-and-objectivity-.html
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Book Description Government Accountability Office, 2012. Condition: New. book. Seller Inventory # M0160901049