Government Auditing Standards
2011 Revision (Supersedes GAO-07-731G) [Reissued on January 20, 2012]
GAO-12-331G, Dec 1, 2011
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This publication supersedes GAO-07-731G Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2011 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2007 revision.