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

• We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

• The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

• That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

• We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

• That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit.

More Definitions of Government Auditing Standards

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

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.