The 2011 revision of government auditing standards is effective for financial audits and attestation engagements for periods ending on or after december 15 2012 and for performance audits beginning on or after december 15 2011. Gagas amendments interpretive guidance at this time there are no amendments or interpretive guidance for the 2018 revision of government auditing standards yellow book revisions undergo an extensive deliberative process including public comments and input from the comptroller generals advisory council on government auditing standards. The 2011 revision of government auditing standards represents a modernized version of the standards taking into account recent changes in other auditing standards including international standards this revision supersedes the 2007 revision. Government auditing standards december 2011 revision also referred to as the yellow book the professional standards and guidance for financial audits contained in government auditing standards provide a framework for conducting high quality audits with competence integrity objectivity and independence. Do you perform engagements in accordance with generally accepted government auditing standards gagas as presented in the yellow book this cpe course provides an excellent baseline of information for accountants to better understand governmental auditing foundations ethics general audit standards financial audit standards attestation engagement standards and fieldwork and reporting
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