TAILIEUCHUNG - Government Auditing Standards 2011 Revision

Threats to independence are circumstances that could impair independence. Whether independence is impaired depends on the nature of the threat, whether the threat is of such significance that it would compromise an auditor’s professional judgment or create the appearance that the auditor’s professional judgment may be compromised, and on the specific safeguards applied to eliminate the threat or reduce it to an acceptable level. Threats are conditions to be evaluated using the conceptual framework. Threats do not necessarily impair independence | United States Government Accountability Office GAO By the Comptroller General of the United States December 2011 Government Auditing Standards 2011 Revision GAO-12-331G GAO December 2011 United States Government Accountability Office By the Comptroller General of the United States Government Auditing Standards 2011 Revision The 2011 revision of Government Auditing Standards supersedes the 2007 revision. The 2011 revision should be used by government auditors until further updates and revisions are made. An electronic version of this document can be accessed on GAO s Yellow Book Web page at http yellowbook. The 2011 revision of Government Auditing Standards is effective for financial audits and attestation engagements for periods ending on or after December 15 2012 and for performance audits beginning on or after December 15 2011. Early implementation is not permitted. Revised on January 20 2012 to correct a typo in paragraph . GAO-12-331G Contents Letter 1 Chapter 1 Government Auditing Foundation and Ethical Principles 4 Introduction 4 Purpose and Applicability of GAGAS 5 Ethical Principles 7 Chapter 2 Standards for Use and Application of GAGAS 13 Introduction 13 Types of GAGAS Audits and Attestation Engagements 13 Use of Terminology to Define GAGAS Requirements 20 Relationship between GAGAS and Other Professional Standards 22 Stating Compliance with GAGAS in the Auditors Report 24 Chapter 3 General Standards 27 Introduction 27 Independence 27 Professional Judgment 53 Competence 56 Quality Control and Assurance 61 Chapter 4 Standards for Financial Audits 72 Introduction 72 Additional GAGAS Requirements for Performing Financial Audits 72 Additional GAGAS Requirements for Reporting on Financial Audits 78 Page i GAO-12-331G Government Auditing .

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• immunodeficiency
• virus infection