Skip to main content

Government Auditing Standards: 2011 Revision (Supersedes GAO-07-731G) [Reissued on January 20, 2012]

GAO-12-331G Published: Dec 01, 2011. Publicly Released: Jan 23, 2012.
Jump To:
Skip to Highlights


This publication supersedes GAO-07-731G, Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2011 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2007 revision.

Reissued on January 20, 2012

Full Report

Office of Public Affairs


AuditsGovernment auditing standardsAuditorsFinancial auditLiability (legal)Financial statementsPerformance auditsQuality controlInternal controlsAgreed-upon procedures