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Tag Archives: yellow book
Following the Money: The Audit Trail
You may remember from your elementary school civics class (or our previous Watchblog posts) that Congress allocates the money that executive branch agencies use to carry out their work. But who makes sure these agencies are spending this money correctly? … Continue reading
GAO’s Financial Management and Assurance Mission Team
GAO’s workforce is organized largely by subject area, with many of its employees working in 1 of 14 mission teams. Today we’ll be putting the spotlight on the Financial Management and Assurance (FMA) team, which helps improve and transform the … Continue reading
What Is the Yellow Book?
Since 1972, GAO has produced and maintained Government Auditing Standards, also known as the Yellow Book. The Yellow Book is the book of standards and guidance for auditors and audit organizations, outlining the characteristics of good audit reports, professional qualifications … Continue reading
Why Do GAO Recommendations Get Implemented?
While GAO is empowered to make recommendations to federal agencies and to bring matters to Congress for their consideration, we don’t actually have the authority to require agencies to make changes. Yet, we consistently report results we have achieved for … Continue reading
Updating Government Auditing Standards – The 2017 Yellow Book Exposure Draft
Today we issued an exposure draft containing proposed updates to Generally Accepted Government Auditing Standards, also known as the “Yellow Book.” We invite your comments on the proposed changes, which reflect developments in the accounting and auditing profession.