Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (Superseded by the 1981 revision)

Published: Jan 15, 1974. Publicly Released: Jan 15, 1974.

Additional Materials:


Office of Public Affairs
(202) 512-4800

In 1972, GAO issued “Standards for Audit of Governmental Organizations, Programs, Activities and Functions,” better known as the “yellow book.” This publication contained 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.  This reprint includes minor changes from the 1972 publication, none of which are considered to be of sufficient substance to merit explanatory comment.  It is not intended that this reprint supersede the 1972 edition.

Aug 15, 2019

Jul 24, 2019

Jun 28, 2019

May 21, 2019

May 15, 2019

May 9, 2019

May 7, 2019

Mar 29, 2019

Mar 28, 2019

Mar 26, 2019

Looking for more? Browse all our products here