Standards for Audit of Governmental Organizations, Programs, Activities, and Functions

Published: Jun 1, 1972. Publicly Released: Jun 1, 1972.

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This publication, better known as the "yellow book" contains audit standards which must be followed by Federal auditors for audits of Federal organizations, programs, activities, functions, funds received by contractors, nonprofit organizations, and other external organizations. These standards relate to the scope and quality of audit effort and to the characteristics of professional and meaningful audit reports.

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