Government Auditing Standards, December 2011 Revision (GAO-12-331G)
Electronic version – (241 pages, PDF): “The December 2011 Revision is the final version of the 2011 Government Auditing Standards. It supersedes the 2011 Internet Version. The December 2011 Revision contains limited changes made since the Internet Version was posted. These include: (1) clarification of references to the AICPA Codification of Statements on Auditing Standards; (2) a revision of the list of safeguard examples in paragraph 3.17; and (3) a clarification of and limited change in documentation requirements for procedures related to communication of certain internal control deficiencies, fraud, abuse, and noncompliance in paragraphs 4.26, 5.23, 5.25, 5.49, 5.59, 7.19, and 7.22. Effective dates: The effective date for financial audits and attestation engagements is for periods ending on or after December 15, 2012. The effective date for performance audits is for audits beginning on or after December 15, 2011. Early implementation is not permitted.”