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August 2011 Government Auditing Standards

United States Government Accountability Office By the Comptroller General of the GAO United States August 2011. Government Auditing Standards 2011 Internet Version CONTENTS. CHAPTER 1. Government Auditing : FOUNDATION AND ETHICAL PRINCIPLES .. 1. 1. Purpose and Applicability of GAGAS .. 2. Ethical Principles .. 4. The Public Interest .. 5. 6. Objectivity .. 6. Proper Use of Government Information, Resources, and 7. Professional Behavior .. 8. CHAPTER 9. Standards FOR USE AND APPLICATION OF GAGAS .. 9. 9. Types of GAGAS Audits and Attestation 9. Financial Audits .. 10. Performance 13. Nonaudit Services Provided by Audit 14. Use of Terminology to Define GAGAS Requirements.

United States Government Accountability Office By the Comptroller General of the United States Government Auditing Standards 2011 Internet Version

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