Government Auditing Standards: 1994 Revision (Guidance, 06/94,
GAO/OCG-94-4).

GAO presented a guide on its revised government auditing standards to be
followed by auditors and audit organizations when required by law,
regulation, agreement, contract, or policy. The standards pertain to
auditors' professional qualifications, the quality of audit effort, and
the characteristics of professional and meaningful audit reports.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  OCG-94-4
     TITLE:  Government Auditing Standards: 1994 Revision
      DATE:  06/94
   SUBJECT:  Auditing standards
             Auditing procedures
             Internal auditors
             Cost accounting standards compliance
             Federal agencies
             Standards evaluation
             Federal advisory bodies
             Internal audits
             Internal controls
             Compliance           

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