Government Auditing Standards: Independence (Exposure Draft)

GAGAS-ED-4 Published: May 04, 2001. Publicly Released: May 04, 2001.

Highlights

GAO presented an exposure draft of the its revised government auditing standards to audit officials and others interested in government auditing standards, which summarized proposed changes to financial auditing standards.

Full Report

Full Report (30 pages)

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Topics

Auditing and Financial Management

Auditing proceduresAuditing standardsInternal auditorsReporting requirementsGovernment auditing standardsFinancial statementsAccountantsAccounting recordsInformation technologyInspectors general