Government Auditing Standards:
Standards for Audit of Governmental Organizations, Programs, Activities, and Functions
Published: Jul 1, 1988. Publicly Released: Jul 1, 1988.
- Full Report:
This publication contains standards for audit of government organizations, programs, activities, and functions, and of government funds that contractors, nonprofit organizations, and other nongovernment organizations receive. The standards pertain to: (1) auditors' professional qualifications; (2) audit effort quality; and (3) the characteristics of professional and meaningful audit reports.