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.

Effective communication requires a common language, a truth that applies to science and mathematics as much as it does to culture and conversation. Standards and Standardization: Concepts, Methodologies, Tools, and Applications addresses the necessity of a common system of measurement in all technical communications and endeavors, in addition to the need for common rules and guidelines for regulating such enterprises. This multivolume reference will be of practical and theoretical significance to researchers, scientists, engineers, teachers, and students in a wide array of disciplines.