Government Auditing Standards:
Standards for Audit of Governmental Organizations, Programs, Activities, and Functions
Published: Jul 1, 1988. Publicly Released: Jul 1, 1988.
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.