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Government Auditing Standards: 1994 Revision

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Report Type Reports and Testimonies
Report Date June 1, 1994
Report No. OCG-94-4
Subject
Summary:

GAO presented a guide on its revised government auditing standards to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.

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