This document provides guidance to auditors and audit organizations in implementing the continuing professional education cpe requirements prescribed by the government auditing standards yellow book issued by the comptroller general of the united states of the government accountability office gao. The comptroller general of the united states heads the government accountability office gao, an agency within the legislative branch of the federal government. Buy gao yellow book government auditing standards 2011 version. The bureau of the comptroller and global financial services cgfs reports to the under secretary for management. Yellow book revisions undergo an extensive, deliberative process, including public comments and input from the comptroller general s advisory council on government auditing standards. Government auditing standards, generally accepted government audit standards gagas i what is an auditor. Gao yellow book government auditing standards 2011 version united states government, comptroller general on.
Generally accepted government auditing standards yellow book. The yellow book is used by auditors of government entities, entities that. Gao yellow book government auditing standards 2011. The comptroller general of the united states appointed the advisory council on. Gao yellow book government auditing standards 2018 revision. Gao yellow book government auditing standards 2011 version. Bureau of the comptroller and global financial services.
In 1969, the comptroller general of the united states held a series of meetings with a group of state auditors and federal officials. Government accountability office gao yellow book government auditing standards 2018 revision by the comptroller general of the united statesaudits provide essential accountability and. Eugene louis dodaro born may 7, 1951 is the comptroller general of the united states and head of the u. Yellow book revisions undergo an extensive, deliberative process, including public comments and input from the comptroller generals. Dodaro, comptroller general of the united states and head of the gao, firstrate audit work is an essential component of government accountability and. Dodaro, comptroller general of the united states and head of the gao.
Foundation and principles for the use and application of government auditing standards. The office of audit adheres to the government auditing standards, issued by the comptroller general of the united states the yellow book and the inspector general manual ig manual. The gao yellow book, first issued by the comptroller general of the united states in 1972, is intended to. Im very proud of the effort thats gone into the new yellow book standards. The standards apply to both financial and performance audits of government agencies. When a vacancy occurs in the office of the comptroller general.
Government auditing standards yellow book practice aids. From october 1, 2000 until march 12, 2008, he was the chief operating officer coo of the gao and he held the equivalent secondincommand title before the late 2000 restructuring of the gao, principal assistant comptroller general. Gao updates the yellow book, the preeminent standards. Use the file number assigned by the texas secretary of. Dodaro, comptroller general of the united states and head of the gao, first rate audit work is an essential component of government accountability and. At this time, there are no amendments or interpretive guidance for the 2018 revision of government auditing standards yellow book revisions undergo an extensive, deliberative process, including public comments and input from the comptroller general s advisory council on government auditing standards. Gao considered all comments and input in finalizing revisions to the standards. The generally accepted government auditing standards gagas, commonly referred to as the yellow book, are produced in the united states by the government accountability office gao. Government auditing standards, often referred to as the yellow book. The comptroller general is appointed by the president of the united states with the advice and consent of the senate.
Source for information on government auditing standards. Government auditing standards yellow book practice aids and. Professional certificate of the institute of internal auditors comptroller. Use the 11digit comptroller s taxpayer number or the 9digit federal employers identification number.
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