Many audits covered by the AICPA’s Governmental Audit Quality Center (GAQC) are performed under Government Auditing Standards
(also referred to as the Yellow Book) issued by the Government Accountability Office (GAO). Therefore, the GAQC provides its auditor members many resources to assist in their understanding of the Yellow Book. In this section of the Auditee Resource Center, the GAQC is also making available to auditees, many of the Yellow Book resources it has provided to auditors. While these resources have an auditor focus, they should also help auditees better understand what an audit performed under Government Auditing Standards
entails and how it differs an audit performed other auditing standards (e.g., standards of the AICPA Auditing Standards Board).
Access the Yellow Book and related information about Government Auditing Standards requirements on the Yellow Book page of the GAO Web site
In particular, auditees should be aware that the Yellow Book imposes independence standards that may limit the nonaudit services that an auditor can perform for its audit clients. Several of the resources below focus in on the Yellow Book independence requirements, among other important aspects of the GAO standards. Further information about each of the resources below can be found under each of the following links:
*Note that there is no continuing professional education available for listening to archived GAQC Web events.