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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.
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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

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