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Highlights
Letter
Update Log
- Version History
- Updates to Most Recent Revision
Chapter 1: Foundation and Principles for the Use and Application of Government Auditing Standards
Chapter 2: General Requirements for Complying with Government Auditing Standards
Chapter 3: Ethics, Independence, and Professional Judgment
Chapter 4: Competence and Continuing Professional Education
- Competence
- Continuing Professional Education
Chapter 5: Quality Control and Peer Review
- Quality Control and Assurance
- External Peer Review
  - Additional Requirements for Audit Organizations Not Affiliated with Recognized Organizations
Chapter 6: Standards for Financial Audits
- Additional GAGAS Requirements for Conducting Financial Audits
- Additional GAGAS Requirements for Reporting on Financial Audits
Chapter 7: Standards for Attestation Engagements and Reviews of Financial Statements
Chapter 8: Fieldwork Standards for Performance Audits
Chapter 9: Reporting Standards for Performance Audits
Glossary
Abbreviations
Figures
Acknowledgments
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Other GAO Information
Government Auditing Standards 2018 Revision Technical Update April 2021 (Supersedes GAO-18-568G)

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