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Government Auditing Standards: Independence (Preliminary Views)

GAGAS-PV-1 Published: Apr 14, 2000. Publicly Released: Apr 14, 2000.
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Highlights

GAO presented a draft of its revised government auditing standards to audit officials and others interested in government auditing standards, which summarized the Advisory Council on Government Auditing Standards' views on the proposed changes to financial auditing standards.

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Topics

Auditing and Financial Management
Accounting proceduresAuditing proceduresAuditing standardsFinancial statement auditsInternal controlsReporting requirementsGovernment auditing standardsInformation managementFinancial statementsPerformance audits