The professional standards and guidance contained in the Government Auditing Standards, commonly referred to as generally accepted government auditing standards (GAGAS or the Yellow Book), provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits. Overall, GAGAS contains standards for audits, which are comprised of individual requirements. GAGAS contains requirements and guidance dealing with ethics, independence, auditors’ professional judgment and competence, quality control, performance of the audit, and reporting. Click here to access the Yellow Book.