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Establishing Government Auditing Standards

AFMD-4.1.0 Published: Aug 01, 1990. Publicly Released: Aug 01, 1990.
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Highlights

This publication discusses the establishment of a permanent Auditing Standards Advisory Council to keep government auditing standards current through the issuance of revisions, interpretations, and guidance. The Government Auditing Standards Advisory Council will be composed of 15 members nominated by organizations that represent the audit community and will advise the Comptroller General on auditing standards issues throughout the standard-setting process.

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Auditing proceduresAuditing standardsAuditorsFederal advisory bodiesFederal agenciesInternal auditorsInternal auditsStandards evaluationGovernment auditing standardsSingle audits