Question

_________________ is the authoritative source of governmental auditing standards. In other words, governmental auditing standards are found in this source/document. The FASB Codification The GASB Codification (or GARS Online) The Yellow Book The FASAB Handbook

Answer 1

The answer is The Yellow Book.

This book outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control.

This means that the auditors of federal, state, and local government programs have to use these standards to perform their audits and produce their reports.

The Yellow Book is used by auditors of government entities, including the entities that receive government awards, and other audit organizations performing Yellow Book audits.

Hence, The Yellow Book is the authoritative source of governmental auditing standards. In other words, governmental auditing standards are found in this source/document.

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