Government Auditing Standards

Quality Control Reviews:

The General Accounting Office has published professional standards for the conduct of audits in government. These Government Auditing Standards (the "Yellow Book") include detailed quality control guidelines for financial and performance audits and for ensuring the independence and objectivity of the audit function.

The Association of Local Government Auditors has developed a program to assist local government auditors in meeting external quality control review ("peer review") requirements. The objective of a peer review is to determine whether an audit organization’s internal quality control system is in place and operating effectively, and to provide assurance that established procedures and applicable auditing standards are being followed.