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Diane Publishing Books
Government Auditing Standards: (2006) Revision: Exposure Draft
Jeffrey C. Steinhoff (ed)
This Gov’t. Accountability Office (GAO) Exposure Draft presents the proposed changes to “Gov’t. Auditing Standards” (GAGAS), commonly known as the “Yellow Book.” The proposed 2006 revision to GAGAS will be the 5th revision since the standards were first issued in 1972. These changes propose revisions throughout the entire set of standards. The introductory letter, addressed to audit officials & others interested in gov’t. auditing standards, describes the process used by GAO for revising GAGAS, summarizes the proposed major changes, discusses proposed effective dates, & provides instructions for submitting comments on the proposed standards.
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