Government Auditing Standards:

Amendment No. 3: Independence (Superseded by GAO-03-673G)

GAO-02-388G: Published: Jan 1, 2002. Publicly Released: Jan 1, 2002.

Additional Materials:

Contact:

GAGAS Technical Assistance
(202) 512-2935
yellowbook@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit.

May 18, 2016

May 2, 2016

Apr 6, 2016

Mar 30, 2016

Feb 29, 2016

Feb 25, 2016

Feb 11, 2016

Dec 17, 2015

Nov 16, 2015

Looking for more? Browse all our products here