GAO to propose revisions to government auditing standards.
Position | Regulatory matters - General Accounting Office - Brief Article |
At its Nov. 19, 2001, meeting, the General Accounting Office Advisory Council on Government Auditing Standards voted to issue an exposure draft that would revise Government Auditing Standards (also known as the "Yellow Book"). The proposal (which will exclude provisions relating to independence) will suggest revisions to all chapters of the Yellow Book, including those relating to both financial and performance audits. Among other things, the proposed changes are intended to clarify the types of audits and services that are performed under the Yellow Book, strengthen and streamline certain provisions of it, and improve understandability of the standards. The GAO expects to issue the exposure draft this month and respondents will be given at least 90 days to submit comments. Members with an interest in commenting on the proposal should check the GAO Web site at the address below for a copy of the exposure draft. It will be posted there immediately upon issuance.
Sections of the Yellow...
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