Government Auditing Standards (Yellow Book)

Government Auditing Standards (Yellow Book)

The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO).

The standards apply to both financial and performance audits of government agencies. Five general standards are included:

* Independence
* Due Care
* Continuing Professional Education
* Supervision
* Quality Control

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