GAO "Yellow Book" - Government Auditing Standards - 2011

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides objective analysis and information needed to make decisions necessary to help create a better future. The professional standards presented in this 2011 revision of Government Auditing Standards provides a framework for performing high-quality audi...