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GAO will post comment letters here after they are received and reviewed.GAO provides comments to other standard-setting organizations’ proposals in letter form.MBK team members take a hands-on approach to ensuring your company is operating as efficiently and profitably as possible.Our experienced team has the expertise to assist you with identifying and implementing practical solutions to attain the full potential of your business. During the course of an audit, we may discover areas where your business can benefit from our services or those of our consulting arm 24A PLUS CONSULTANTS.GAO promulgates generally accepted government auditing standards (GAGAS) in the United States.GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence. This letter provides GAO's comments on the American Institute of Certified Public Accountants' (AICPA) Accounting and Review Services Committee's exposure draft entitled Proposed Statement on Standards for Attestation Engagements - Selected Procedures.The comment letters discuss technical issues related to ethics, quality control, accounting, auditing, and attestation standards.By issuing comment letters, GAO promotes the development of high quality government and private sector auditing standards, both domestically and internationally.

These other guidance documents aid auditors in planning and performing Yellow Book audits.

Auditors may use the Yellow Book in conjunction with professional standards issued by GAO and other authoritative bodies.

In addition, GAO issues guidance on implementing and complying with standards.

Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.

GAO is seeking public comment on the draft of the 2017 revision of the Yellow Book.The Yellow Book is for use by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits.

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