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.

This report is the result of the meetings of a study group organized by the Commonwealth Parliamentary Association with some participation by the World Bank. The members of the study group are members of public accounts committees, or PACs, in Australia, Botswana, Canada, India, Jamaica, Papua New Guinea, Singapore, and the UK. The aim of the group was to assess the operation of PACs and define their role in promoting good government, with consideration of issues that include accountability, PAC organization, problems peculiar to smaller legislatures, international cooperation, and information exchange. Not indexed. Distributed by Stylus. Annotation copyrighted by Book News, Inc., Portland, OR

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

The official records of the proceedings of the Legislative Council of the Colony and Protectorate of Kenya, the House of Representatives of the Government of Kenya and the National Assembly of the Republic of Kenya.

Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.