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Definition Edit

Generally Accepted Government Auditing Standards (GAGAS) are standards to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.[1]

References Edit

  1. GAO, Government Auditing Standards (The Yellow Book) (Aug. 2011) (full-text).

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