Many audits covered by the GAQC are performed under Government Auditing Standards (also referred to as the Yellow Book) issued by the GAO. In this section of the Auditee Resource Center, the GAQC is making available to auditees many of the Yellow Book resources it has provided to auditor members. This is intended to 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). 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.
Access the Yellow Book and related information about Government Auditing Standards requirements on the Yellow Book page of the GAO Web site.
Further information about each of the resources below can be found under each of the following links:
2018 Yellow Book
- GAQC Alert #364
- Archived Web event on the 2018 Yellow Book*
- Archived Web event on independence considerations under the 2018 Yellow Book*
- Coming Soon! 2018 Yellow Book Independence – Nonaudit Services Documentation Practice Aid
- 2018 Yellow Book
2011 Yellow Book
- Archived Web Event on the 2011 Yellow Book *
- Archived Web Event on the GAQC 2011 Yellow Book Independence Practice Aid*
- 2011 Yellow Book Independence - Nonaudit Services Documentation Practice Aid
- 2011 Yellow Book
*Note that there is no continuing professional education available for listening to archived GAQC Web events.