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 ------------------------------------------------------------------------ This file is available electronically only as a Portable Document Format (PDF) file.