LEADER 00000cam a2200529 i 4500 
001    ocn842241668 
003    OCoLC 
005    20140821105201.0 
008    130509s2011    dcua     b   f001 0 eng c 
020    0160901049 
020    9780160901041 
020    178039702X 
020    9781780397023 
035    (OCoLC)842241668 
040    GPO|beng|erda|cGPO|dOVP|dMEAUC|dOCLCF|dBKL|dUtOrBLW 
042    pcc 
043    n-us--- 
049    BKLA 
086 0  GA 1.2:AU 2/14/2011 
088    GAO-12-331G 
099    352.439|aU58 GG 
110 1  United States.|bGovernment Accountability Office,|eauthor,
       |eissuing body. 
245 10 Government auditing standards /|cby the Comptroller 
       General of the United States. 
246 2  Yellow book 
250    2011 revision. 
264  1 Washington, D.C. :|bUnited States Government 
       Accountability Office,|c2011. 
264  2 Washington, DC :|bFor sale by the Supterintendent of 
       Documents, U.S. Government Printing Office 
300    iv, 234 pages :|billustration ;|c23 cm 
336    text|btxt|2rdacontent 
337    unmediated|bn|2rdamedia 
338    volume|bnc|2rdacarrier 
500    Also known as: The yellow book. 
500    "December 2011." 
500    "The 2011 revision of Government Auditing Standards 
       supersedes the 2007 revision.... The 2011 revision of 
       Government Auditing Standards is effective for financial 
       audits and attestation engagements for the periods ending 
       on or after December 15, 2012, and for performance audits 
       beginning on or after December 15, 2011. Early 
       implementation is not permitted." 
500    Includes errata statement. 
504    Includes bibliographical references and index. 
530    Also available via Internet via GPO FDsys web site. 
       Addresses as of 8/21/14: http://www.gao.gov/assets/590/
       587281.pdf and http://www.gao.gov/yellowbook/overview ; 
       current access available via PURL. 
650  0 Finance, Public|xAuditing|xStandards|zUnited States. 
650  0 Administrative agencies|xAuditing|xStandards|zUnited 
       States. 
776 08 |iOnline version:|aUnited States. Government 
       Accountability Office.|tGovernment auditing standards
       |w(OCoLC)770299426 
856 41 |3PDF version:|uhttp://purl.fdlp.gov/GPO/gpo17100|zAdobe 
       Acrobat Reader required 
856 41 |3PDF version:|uhttp://www.gao.gov/yellowbook|zAdobe 
       Acrobat Reader required 
947    jcb 
948    MARS 
994    C0|bBKL