Government Auditing Standards:

January 2007 Revision (Superseded by GAO-07-731G)

GAO-07-162G, Jan 31, 2007

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This publication has been superseded by GAO-07-731G Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision.