Accession Number:

ADA399097

Title:

Government Auditing Standards. 2002 Revision, Exposure Draft

Descriptive Note:

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC

Personal Author(s):

Report Date:

2002-01-01

Pagination or Media Count:

133.0

Abstract:

GAO invites your comments on the accompanying proposed changes to Government Auditing Standards GAGAS, commonly known as the yellow book. These changes propose revision throughout the entire set of standards except for the second general standard, independence, which is being revised separately. The proposed revisions fall into three categories GAGAS framework, consistent application of the standards where applicable to the various types of audits, and strengthening or streamlining the standards. This letter describes the process followed in revising the standards, summarizes proposed major changes, outlines the format of this exposure draft, and requests comments from interested parties on these proposed revisions.

Descriptors:

• *UNITED STATES GOVERNMENT
• *AUDITING
• MODIFICATION
• DOCUMENTS
• STANDARDS

Subject Categories:

• Government and Political Science

Distribution Statement:

APPROVED FOR PUBLIC RELEASE