Government Auditing Standards:

2011 Revision (Supersedes GAO-07-731G) [Reissued on January 20, 2012]

GAO-12-331G: Published: Dec 1, 2011. Publicly Released: Dec 1, 2011.

Multimedia:

  • PODCAST: An Overview of GAO's Yellow Book Standards for Auditors and Audit Organizations
    Audio interview by GAO staff with Marcia Buchanan, Assistant Director, Financial Management and Assurance

    View the transcript

Additional Materials:

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This publication supersedes GAO-07-731G, Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2011 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2007 revision.

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