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Government Auditing Standards: 2010 Exposure Draft

GAO-10-853G Published: Aug 01, 2010. Publicly Released: Aug 01, 2010.
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Highlights

This letter describes the process used by GAO for revising GAGAS, summarizes the proposed major changes, discusses proposed effective dates, and provides instructions for submitting comments on the proposed standards.

Full Report

Full Report (210 pages)
Accessible Text

GAO Contacts

James R. Dalkin
Director
Financial Management and Assurance
dalkinj@gao.gov

Media Inquiries

Sarah Kaczmarek
Managing Director
Office of Public Affairs
media@gao.gov

Topics

Auditing and Financial Management
Auditing proceduresAuditing standardsAuditorsAuditsDocumentationFederal advisory bodiesFederal agenciesFederal regulationsFinancial managementFinancial statementsInternal auditorsInternal auditsInternal controlsReporting requirementsRequirements definitionStandards evaluationAccountabilityPolicies and procedures