Government Auditing Standards:

1994 Revision (Supersedes 149628 and superseded by GAO-03-673G)

OCG-94-4: Published: Jun 1, 1994. Publicly Released: Jun 21, 1996.

Additional Materials:


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This publication supersedes the Government Auditing Standards (Exposure Draft) released in July 1993 and has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on its revised government auditing standards to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.

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