Generally Accepted Government Auditing Standards
Generally Accepted Government Auditing Standards, commonly referred to as the "Yellow Book" is the standards that must be adhered to while performing audits on the government or government funded projects.
The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. The Yellow Book is for use by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits.