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Government Auditing Standards: 2010 Exposure Draft

GAO-10-853G Published: Aug 01, 2010. Publicly Released: Aug 01, 2010.
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Highlights

This letter describes the process used by GAO for revising GAGAS, summarizes the proposed major changes, discusses proposed effective dates, and provides instructions for submitting comments on the proposed standards.

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Auditing proceduresAuditing standardsAuditorsAuditsDocumentationFederal advisory bodiesFederal agenciesFederal regulationsFinancial managementFinancial statementsInternal auditorsInternal auditsInternal controlsReporting requirementsRequirements definitionStandards evaluationAccountabilityPolicies and procedures