[Federal Register Volume 67, Number 32 (Friday, February 15, 2002)]
[Notices]
[Page 7182]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-3728]


=======================================================================
-----------------------------------------------------------------------

GENERAL ACCOUNTING OFFICE


Advisory Council on Government Auditing Standards.

AGENCY: General Accounting Office.

ACTION: Notice of document availability.

-----------------------------------------------------------------------

SUMMARY: On January 31, 2002, the U.S. General Accounting Office (GAO), 
on the recommendation of the Advisory Council on Government Auditing 
Standards, issued an exposure draft of proposed revisions to Government 
Auditing Standards (also known as the Yellow Book) (GAO-02-340G). The 
changes propose revision throughout the entire set of standards except 
for the second general standard, independence, which was revised 
separately. The proposed revisions fall into three categories: GAGAS 
framework, consistent application of the standards where applicable to 
the various types of audits, and strengthening or streamlining the 
standards.

DATES: Comments are accepted through April 30, 2002.

ADDRESSES: A copy of the exposure draft can be obtained on the Internet 
on GAO's Home Page (www.gao.gov/govaud/ybk01.htm). Additional copies of 
these proposed revisions can be obtained from the U.S. General 
Accounting Office, Room 1100, 700 4th Street, NW., Washington, DC 
20548, or by calling (202) 512-6000.

FOR FURTHER INFORMATION CONTACT: Marcia Buchanan, Assistant Director, 
Government Auditing Standards, 202-512-9321.

SUPPLEMENTARY INFORMATION: Since GAO is still experiencing delays in 
mail delivery, it would be preferable if you sent your comments via e-
mail to [email protected]. To ensure that your comments are considered 
by the Advisory Council in their deliberations, please submit them by 
April 30, 2002. If you need to use the mail, it would be helpful if you 
sent your comments both in writing and on diskette (in Word or ASCII 
format). Please sent any mail to the following address: Government 
Auditing Standards Comments, U.S. General Accounting Office, Room 5X16 
(FMA), 441 G Street, NW., Washington, DC 20548. (31 U.S.C. 7501-7507)

Marcia B. Buchanan,
Assistant Director, Financial Management and Assurance.
[FR Doc. 02-3728 Filed 2-14-02; 8:45 am]
BILLING CODE 1610-02-M