Exposure Draft of Proposed Changes to Government Auditing Standards
 

Since GAO is still experiencing delays in mail delivery, it would be preferable if you sent your comments via e-mail to yellowbook@gao.gov .  To ensure that your comments are considered by the Advisory Council in their deliberations, please submit them by April 30, 2002.  If you need to use the mail, it would be helpful if you sent your comments both in writing and on diskette (in Word or ASCII format).  Please send any mail to the following address:

Government Auditing Standards Comments
U.S. General Accounting Office
Room 5X16 (FMA)
441 G Street, NW
Washington, DC  20548
 

  Download the entire Exposure Draft in a single PDF file  (1,148KB)
 

Download the Exposure Draft by Sections  (PDF files)

  • Cover
  • Transmital Letter
  • Enclosure
  • Contents
  • Chapter 1:  Introduction
  • Chapter 2:  Types of Government Audits and Attestation Engagements
  • Chapter 3:  General Standards
  • Chapter 4:  Field Work Standards for Financial Audits
  • Chapter 5:  Reporting Standards for Financial Audits
  • Chapter 6.  General, Field Work,and Reporting Standards for Attestation Engagements
  • Chapter 7:  Field Work Standards for Performance Audits
  • Chapter 8:  Reporting Standards for Performance Audits


    • For additional information regarding Government Auditing Standards call: