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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.
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Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Compliance auditing considerations in audits of governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 074" (1995). Statements on Auditing Standards. 77.