GAS

Government Audit Standards, also known as Yellow Book standards, are the standards for auditing government organizations, programs, and contractors receiving government funds. GAS establishes requirements for auditor qualifications, independence, and reporting.

GAS compliance affects both government auditors and contractors subject to government audits. Understanding GAS requirements helps contractors prepare for audits and develop appropriate internal controls. GAS standards govern Single Audits, DCAA audits, and other government audit activities.