government auditing standards

government auditing standards　政府审计准则　

A book issued by the comptroller general of the United States，sometimes called the“yellow book.”Government auditing standards contains standards for audits of government organizations，programs，activities，and functions and of government assistance received by contractors，not-for-profit organizations，and other nongovernment organizations.These standards，which include designing the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on determination of financial statement amounts，are to be followed when required by law，regulation，agreement，contract，or policy.For financial audits，government auditing standards prescribes fieldwork and reporting standards beyond those required by gaas.