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GAO Reports by subject "Yellow Book"

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Date Report No. Title
Date July 1, 2009 Report No. GAO-09-680G Title

Information Management: Assessing the Reliability of Computer-Processed Data (Supersedes GAO-03-273G)

United States Government Accountability Office GAO July 2009 External Version I Applied Research and Methods Assessing the Reliability of Computer-Processed Data GAO-09-680G Contents Preface 1 Section 1 Introduction 3 Section 2 Understanding Data Reliability 4 Section 3 Deciding Whether a Data Reliability Assessment Is Necessary 6 Section 4 Determining the Extent of the Assessment 9 Section 5 Plan...
Date Dec. 31, 2007 Report No. GAO-08-210G Title

Government Auditing Standards: Implementation Tool: Professional Requirements Tool for Use in Implementing Requirements Identified by "Must" and "Should" in the July 2007 Revision of Government Auditing Standards

United States Government Accountability Office By the Comptroller General of the United States GAO December 2007 Government Auditing Standards: Implementation Tool Professional Requirements Tool for Use in Implementing Requirements Identified by “Must” and “Should” in the July 2007 Revision of Government Auditing Standards GAO-08-210G United States Government Accountability Office Washingt...
Date July 2, 2007 Report No. GAO-07-731G Title

Government Auditing Standards: July 2007 Revision

United States Government Accountability Office GAO July 2007 By the Comptroller General of the United States Government Auditing Standards July 2007 Revision GAO-07-731G a United States Government Accountability Office GAO July 2007 By the Comptroller General of the United States Government Auditing Standards July 2007 Revision The July 2007 revision of Government Auditing Standards supersedes the...
Date May 3, 2007 Report No. GAO-07-823T Title

Tax Compliance: Challenges in Ensuring Offshore Tax Compliance

United States Government Accountability Office GAO For Release on Delivery Expected at 10:00 a.m. EDT Thursday, May 3, 2007 Testimony Before the Committee on Finance, U.S. Senate TAX COMPLIANCE Challenges in Ensuring Offshore Tax Compliance Statement of Michael Brostek Director Strategic Issues GAO-07-823T May 3, 2007 TAX COMPLIANCE Highlights Highlights of GAO-07-823T, a testimony before the Comm...
Date Jan. 31, 2007 Report No. GAO-07-162G Title

Government Auditing Standards: January 2007 Revision

United States Government Accountability Office GAO January 2007 By the Comptroller General of the United States Government Auditing Standards January 2007 Revision This version of Government Auditing Standards contains the final 2007 revisions to the standards except for the quality control and peer review sections in chapter 3. Paragraphs 3.50 through 3.57 contain the quality control and peer rev...
Date June 1, 2006 Report No. GAO-06-729G Title

Government Auditing Standards: 2006 Revision (Exposure Draft)

United States Government Accountability Office GAO By the Comptroller General of the United States June 2006 Government Auditing Standards 2006 Revision Exposure Draft GAO-06-729G United States Government Accountability Office Washington, DC 20548 June 2006 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the accompanying proposed changes to Go...
Date April 1, 2005 Report No. GAO-05-568G Title

Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education

United States Government Accountability Office GAO April 2005 By the Comptroller General of the United States GOVERNMENT AUDITING STANDARDS Guidance on GAGAS Requirements for Continuing Professional Education GAO-05-568G a Foreword This document provides guidance to auditors and audit organizations in implementing the continuing professional education (CPE) requirements prescribed by the 2003 revi...
Date June 1, 2003 Report No. GAO-03-673G Title

Government Auditing Standards: 2003 Revision

d03673g.book Page 1 Thursday, July 24, 2003 12:37 PM United States General Accounting Office GAO June 2003 By the Comptroller General of the United States Government Auditing Standards 2003 Revision GAO-03-673G d03673g.book Page 1 Thursday, July 24, 2003 12:37 PM United States General Accounting Office GAO June 2003 By the Comptroller General of the United States Government Auditing Standards 2003...
Date Jan. 1, 2002 Report No. GAO-02-340G Title

Government Auditing Standards: 2002 Revision (Exposure Draft)

United States General Accounting Office GAO January 2002 By the Comptroller General of the United States Government Auditing Standards 2002 Revision Exposure Draft GAO-02-340G a United States General Accounting Office Washington, DC 20548 January 2002 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the accompanying proposed changes to Governme...
Date Jan. 1, 2002 Report No. GAO-02-388G Title

Government Auditing Standards: Amendment No. 3--Independence

United States General Accounting Office GAO January 2002 By the Comptroller General of the United States Government Auditing Standards Amendment No. 3 Independence GAO-02-388G Comptroller General of the United States United States General Accounting Office Washington, D.C. 20548 This third amendment to Government Auditing Standards (1994 revision), Amendment No. 3, Independence, substantially chan...
Date April 14, 2000 Report No. GAGAS-PV-1 Title

Government Auditing Standards: Independence (Preliminary Views)

ws United States General Accounting Off& GAO April 2000 preliminary Views . * Government Auditing Standards ’ Independence * . AccqmtabilHy l lntegrtty l Rell~bilii United States General Accounting Washington, DC 20548 Office Accounting and Information Management Division April, 14,200O II TO AUDIT OPFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the ...
Date July 1, 1999 Report No. A-GAGAS-2 Title

Government Auditing Standards: Amendment No. 2--Auditor Communication

United States General Accounting Office GAO July 1999 By the Comptroller General of the United States Government Standards Amendment Auditor Communication Auditing No. 2 GAO/A-GAGAS- A- United States General Accounting Washington, D.C. Office 20648 Comptroller of the United General States This second amendment to Government Auditing Standards (1994 revision), Amendment No. 2, Auditor Communication...
Date May 1, 1999 Report No. A-GAGAS-1 Title

Government Auditing Standards: Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems

United States General Accounting Office By the Comptroller United States General of the May 1999 Government Standards Amendment Auditing No. 1 Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems GAO/A-GAGAS- e. -A h GAO United States General Accounting Washington, D.C. Offke 20548 Comptroller of the United Gen...
Date July 8, 1998 Report No. GAGAS-ED-3 Title

Government Auditing Standards: Additional Documentation Requirements When Assessing Control Risk at Maximum for Computer-Related Controls (Exposure Draft)

. States General Accountmn Offic e ,I- GA(-) $ July 1998 Exposure ’ Drank Government ., Standards. Auditing Additional Documentation Requirements When Assessing Control Risk at Maximuni for Computer-Related Controls GAO f , States Accounting Offke Washington; D.C. 20548 General United Accounting Management and Information Division July 8, 1998 TO AUDIT OFFICIALSAND OTHERSINTERESTEDIN GO??lD?N”...
Date July 8, 1998 Report No. GAGAS-ED-2 Title

Government Auditing Standards: Auditor Communication (Exposure Draft)

. . ii United States General Accounting Office GAO July 1998 Exposure Government Standards Draft Auditing P i Auditor Communication GAOIGAGAS-ED-2 :. .:.: :.’ :..:. / / 0 GAO United States General Accounting Office Washington; D.C. 20548 Accokthg ani hformation ‘Manageni&nt Division . ,‘ai ‘. ,$ .: .. 1: ), July8j~998. i:,: -’ ‘. . ,’ :’ ,,’ ,’ ,” ‘. ‘/’ : TO AUDIT OF...
Date April 30, 1998 Report No. GAGAS-ED-1 Title

Government Auditing Standards: Meaning of 'Present Fairly in Conformity with Generally Accepted Accounting Principles' in Reports on Financial Statements of the Federal Government and Its Component Entities

United States General Accounting Office Exposure April 1998 Draft Auditing Government Standards Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in Reports on .J?inancial Statements of the Federal Government and Its Component Entities GAOIGAGAS-ED-1 /m ..,‘ govq-nnyqt, private e.@?wisf+,puWpqp.njpg, and acabWg $ Febnxary 1997,the~Ad@oryCouncil on”Gove...
Date June 1, 1994 Report No. OCG-94-4 Title

Government Auditing Standards: 1994 Revision

United States General Accounting Office GAO By the Comptroller General of the United States June 1994 Government Standards 1994 Revision Auditing This revision of the standards supersedes the 1988 revision. Its provisions are effective for financial audits of periods ending on or after January 1, 1995, and for performance audits beginning on or after January 1, 1995. Early application is permissi...