Statements on Auditing Standards



Download Full Text (1.3 MB)


1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.

Publication Date


Relational Format



Auditing -- Standards -- United States; Administrative agencies -- Auditing -- Standards -- United States; Economic assistance, Domestic -- Auditing -- Standards -- United States


Accounting | Taxation


Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Compliance auditing considerations in audits of governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 074



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.