About: Government Auditing Standards

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The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: * Independence * Due care * Continuing professional education (CPE) 80 hours every 2 years, 24 hours directly related to government auditing * Supervision * Quality control

Attributes	Values
rdf:type	yago:WikicatAuditingStandards yago:Abstraction100002137 yago:Measure100033615 yago:Standard107260623 yago:SystemOfMeasurement113577171
rdfs:label	Government Auditing Standards (en)
rdfs:comment	The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: * Independence * Due care * Continuing professional education (CPE) 80 hours every 2 years, 24 hours directly related to government auditing * Supervision * Quality control (en)
dcterms:subject	Government Accountability Office Financial regulation in the United States Auditing in the United States Auditing standards
Wikipage page ID	16932439 (xsd:integer)
Wikipage revision ID	1119643001 (xsd:integer)
Link from a Wikipage to another Wikipage	United States Inspector general Internal audit International Organization of Supreme Audit Institutions Comptroller Government Accountability Office Government agency Government Accountability Office Performance audit Financial regulation in the United States Quality control Supervisor Auditing in the United States Auditing standards Financial audit Institute of Internal Auditors Continuing professional education Due care
Link from a Wikipage to an external page	https://www.gao.gov/assets/gao-18-568g.pdf
sameAs	Government Auditing Standards Government Auditing Standards Government Auditing Standards Government Auditing Standards
dbp:wikiPageUsesTemplate	dbt:Reflist dbt:Short_description dbt:US-gov-stub dbt:Accounting-stub
has abstract	The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: * Independence * Due care * Continuing professional education (CPE) 80 hours every 2 years, 24 hours directly related to government auditing * Supervision * Quality control The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of inspectors general, and others. Many local government performance auditors also use the yellow book standards. In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency and effectiveness. (en)
prov:wasDerivedFrom	wikipedia-en:Government_Auditing_Standards?oldid=1119643001&ns=0
page length (characters) of wiki page	2167 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Government_Auditing_Standards
is Link from a Wikipage to another Wikipage of	Defense Contract Audit Agency University of Massachusetts Boston Utah State Auditor Government performance auditing J. Keith Motley Charlie Baker Yellow Book Marty Meehan Single Audit State auditor Yellow Book audit GAGAS Government Auditing Standards (Yellow Book)
is Wikipage redirect of	Yellow Book audit GAGAS Government Auditing Standards (Yellow Book)
is foaf:primaryTopic of	wikipedia-en:Government_Auditing_Standards

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