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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 Published: Dec 31, 2007. Publicly Released: Dec 31, 2007.
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Highlights

This is the Government Auditing Standards Implementation Tool. This document outlines the professional requirements tool for use in implementing requirements identified by "must" and "should" in the July 2007 revision of Government Auditing Standards. This document is supplementary to the July 2007 revision. The Implementation Tool does not apply to the December 2011 revision.

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Auditing and Financial Management
Auditing proceduresAuditing standardsCost accountingFederal advisory bodiesFederal agenciesInternal auditorsInternal auditsStandards evaluationGovernment auditing standardsFinancial statements