By the Comptroller General of the United States
GAO-03-673G Government Auditing Standards > Index
This revision of the standards supersedes the 1994 revision, including amendments 1 through 3. Its provisions are effective for financial audits and attestation engagements of periods ending on or after January 1, 2004, and for performance audits beginning on or after January 1, 2004. Early application is permissible.
GAO-03-673G (PDF version)