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Government Auditing Standards: Independence (Preliminary Views)

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Report Type Reports and Testimonies
Report Date April 14, 2000
Report No. GAGAS-PV-1
Subject
Summary:

This publication invites comment on possible revisions to the "Yellow Book" involving auditor independence issues. The changes being considered would clarify issues concerning the organizational independence of government auditors. Some audit organizations have misinterpreted the current standards. The revised standards would more explicitly state the criteria for organizational independence and provide guidance for organizations that do not meet this criteria.

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