GAO-10-853G, GOVERNMENT AUDITING STANDARDS (2010 EXPOSURE DRAFT (AUG 2010)

GAO-10-853G, GOVERNMENT AUDITING STANDARDS (2010 EXPOSURE DRAFT (AUG 2010)., The proposed revision to GAGAS will be the sixth since GAO first issued the standards in 1972. The proposed changes contained in the 2010 Exposure Draft update GAGAS to reflect major developments in the accountability and audit profession and emphasize specific considerations applicable to the government environment. A summary of major changes in the proposed revision is included as enclosure 1 to the transmittal letter.