Standards for Audit of Governmental Organizations, Programs, Activities, and Functions

Published: Jan 15, 1974. Publicly Released: Jan 15, 1974.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

In 1972, GAO issued “Standards for Audit of Governmental Organizations, Programs, Activities and Functions,” better known as the “yellow book.” This publication contained audit standards which must be followed by Federal auditors for audits of Federal organizations, programs, activities, functions, funds received by contractors, nonprofit organizations, and other external organizations.  These standards relate to the scope and quality of audit effort and to the characteristics of professional and meaningful audit reports.  This reprint includes minor changes from the 1972 publication, none of which are considered to be of sufficient substance to merit explanatory comment.  It is not intended that this reprint supersede the 1972 edition.

Jun 14, 2017

May 25, 2017

May 24, 2017

May 18, 2017

Apr 26, 2017

Apr 5, 2017

Mar 31, 2017

Feb 23, 2017

Feb 16, 2017

Feb 15, 2017

Looking for more? Browse all our products here