Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Reprint of the original, first published in 1840.

It is estimated that, worldwide, about 700 large commercial vessels have to be scrapped each year, as they reach the end of their working life. Much of the material they are made from can be recycled, but many ships also contain hazardous materials, such as asbestos, PCBs and waste oils, which need to be disposed of safely. The Committee's report considers how defunct ships are dismantled and why most are currently dismantled in developing countries, mostly in Asia; health and safety protection for workers, and environmental protection standards; the international regulatory framework, including legislation such as the Basel Convention and EC regulations, IMO guidelines and enforcement problems; the principles of responsible ship recycling; the Government's approach to ship recycling and a UK ship recycling industry. Findings include that the Government has an important role to play in ensuring this issue receives sufficient international priority, particularly during the UK's forthcoming EU Presidency and chairmanship of the G8; as well at home in helping persuade UK-based shipowners to arrange for their vessels to be disposed of responsibly. As a first step, it should ensure that all naval and other publicly-owned vessels are dismantled to the highest health, safety and environmental standards.