Government Auditing Standards definition

Government Auditing Standards means the publication by the Comptroller General of the United States, United States General Accounting Office, originally issued in 1972 and revised from time to time, commonly known as the “Yellow Book,” that contains standards for audits of government organizations, programs, activities, and functions and that is referenced in Education Code sections 14501, 14503, and 41020(b)(4).

Government Auditing Standards means generally accepted government auditing standards issued by the Comptroller General of the United States.

Government Auditing Standards means those audit standards set forth in the publication Government Auditing Standards (2011 Revision) issued by the Comptroller General of the United States.

Examples of Government Auditing Standards in a sentence

• Management of the Agency is responsible for providing the Firm with written responses in accordance with Government Auditing Standards to the findings included in the GAGAS report within 30 days of being provided with draft findings.

• The audit must be performed in accordance with GAO’s Government Auditing Standards, and 2 CFR Part 200 Subpart F - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

• When conducting an audit of the SUBRECIPIENT’S performance under this Agreement, the COUNTY must use Generally Accepted Government Auditing Standards (“GAGAS”).

• The IRO must perform the Claims Review in a professionally independent and objective fashion, as defined in the most recent Government Auditing Standards issued by the U.S. Government Accountability Office.

More Definitions of Government Auditing Standards

Government Auditing Standards means the standards published by the Comptroller General, United States Government Accountability Office, Current Revision.

Government Auditing Standards means the government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits of government organizations, programs, and activities.

Government Auditing Standards means auditing standards promulgated by the Comptroller General of the United States that are applicable to financial audits. [PL 2005, c. 519, Pt. SS, §1 (AMD).]

Government Auditing Standards means the “government auditing standards” issued by the United States government accountability office, 2011 revision, revised on January 20, 2012, which is hereby adopted by reference, except pages 1-3 and appendixes I and III.

Government Auditing Standards. (The Yellow Book); and the most current GASB Statements, GASB Technical Bulletins, GASB Implementation Guides and AICPA literature cleared by the GASB, as adopted by GASB Statement No. 76 and shall be conducted in accordance with generally accepted auditing standards (GAAS) and generally accepted government auditing standards (GAGAS) for the FY 2017-18 and subsequent years.

Government Auditing Standards means the federally required standards set forth by the Comptroller General of the United States in the “Yellow Book” and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Nonprofit Organizations which interpret the Single Audit Act.

Government Auditing Standards means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits.