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Updating Government Auditing Standards – The 2018 Yellow Book

GAO WatchBlog: “Today we issued a new revision of the Generally Accepted Government Auditing Standards, also known as the “Yellow Book,” which supersedes the 2011 revision of the standards. What kind of training and experience make a competent auditor? How is audit quality control to be maintained? How can an auditor tell if he or she has come across material waste and abuse? The Yellow Book has answers to these questions. Government auditors are required to objectively evaluate government operations, gather sufficient, appropriate evidence, and report the result. To do this, auditors rely on these standards to provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence…” [h/t Pete Weiss]

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