Government Auditing Standards. 2002 Revision, Exposure Draft.

摘要

GAO invites your comments on the accompanying proposed changes to Government Auditing Standards (GAGAS), commonly known as the yellow book. These changes propose revision throughout the entire set of standards except for the second general standard, independence, which is being revised separately. The proposed revisions fall into three categories: GAGAS framework, consistent application of the standards where applicable to the various types of audits, and strengthening or streamlining the standards. This letter describes the process followed in revising the standards, summarizes proposed major changes, outlines the format of this exposure draft, and requests comments from interested parties on these proposed revisions.