Generally Accepted Government Auditing Standards

Generally Accepted Government Auditing Standards (GAGAS), also known as the Yellow Book, are professional guidelines that auditors follow when examining government agencies and programs. These standards ensure audits are conducted with integrity, independence, and competence, providing reliable, objective, and transparent assessments. They emphasize careful planning, evidence-based procedures, and thorough documentation. GAGAS help promote accountability and improve the quality of government financial reports and operations, ultimately ensuring public resources are used effectively and as intended.