The 2011 revision of government auditing standards is effective for financial audits and attestation engagements for periods ending on or after december 15 2012 and for performance audits beginning on or after december 15 2011. This is the government auditing standards 2011 version this document outlines standards that contain requirements for auditor reporting on internal control this revision supersedes the 2007 revision. 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. Government auditing standards december 2011 revision 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 . Section 3101 of government auditing standards 2011 revision ie the yellow book or gagas by the comptroller general of the united states allows the peer reviewed agency to receive one of three possible ratings
How it works:
1. Register Trial Account.
2. Download The Books as you like ( Personal use )