Answers to Independence Standard Questions (Superseded by GAO-12-331G) GAO-02-870G, July 2002

GAO-02-870G: Published: Jul 1, 2002. Publicly Released: Jul 1, 2002.

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In January 2002, GAO issued an amendment to Government Auditing Standards, Amendment No. 3, Independence, which substantially changed the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity and independence for audits of government entities. GAO has received many inquiries about the new independence standard due to its significant effect on audits of federal entities and funds and on those who have adopted or are otherwise required to use Government Auditing Standards. Accordingly, this document responds to questions related to the independence standard's implementation time frame, underlying concepts, and application in specific nonaudit circumstances.

Dec 13, 2018

  • budget icon, source: GAO

    STATE AND LOCAL GOVERNMENTS' FISCAL OUTLOOK:

    2018 Update
    GAO-19-208SP: Published: Dec 13, 2018. Publicly Released: Dec 13, 2018.

Dec 11, 2018

Jun 28, 2018

Jun 21, 2018

Apr 3, 2018

Feb 6, 2018

Oct 12, 2017

Oct 2, 2017

  • budget icon, source: GAO

    U.S. Territories:

    Public Debt Outlook
    GAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.

Sep 20, 2017

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