Government Auditing Standards

All labels observed (3)

Label	Occurrences
Generally Accepted Government Auditing Standards	5
Government Auditing Standards canonical	2
Government Auditing Standards of the U.S. Government Accountability Office	1

How this entity was disambiguated

This entity first appeared as the object of triple T5007761 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Government Auditing Standards
Context triple: [United States Army Audit Agency, follows, Government Auditing Standards]

A. International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
B. OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
C. Government Internal Audit Agency
The Government Internal Audit Agency is a UK central government body that provides independent internal audit and assurance services to government departments and public sector organizations.
D. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
E. GSA Acquisition Regulation
The GSA Acquisition Regulation is a supplement to the Federal Acquisition Regulation that provides agency-specific policies and procedures governing how the U.S. General Services Administration conducts its procurement and contracting activities.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Government Auditing Standards
Target entity description: Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.

A. International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
B. OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
C. Government Internal Audit Agency
The Government Internal Audit Agency is a UK central government body that provides independent internal audit and assurance services to government departments and public sector organizations.
D. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
E. GSA Acquisition Regulation
The GSA Acquisition Regulation is a supplement to the Federal Acquisition Regulation that provides agency-specific policies and procedures governing how the U.S. General Services Administration conducts its procurement and contracting activities.
F. None of above. chosen

Statements (49)

Predicate	Object
instanceOf	audit standard ⓘ government standard ⓘ professional standard ⓘ
abbreviation	GAGAS ⓘ
alsoKnownAs	GAO Yellow Book ⓘ Yellow Book ⓘ
appliesTo	attestation engagements ⓘ federal government auditors ⓘ financial audits ⓘ government audits ⓘ independent public accountants conducting government audits ⓘ local government auditors ⓘ performance audits ⓘ state government auditors ⓘ
basedOn	public interest principles ⓘ
covers	competence requirements ⓘ ethical principles for auditors ⓘ fieldwork standards ⓘ independence requirements ⓘ professional judgment requirements ⓘ quality control and assurance ⓘ reporting standards ⓘ
governs	audits of entities receiving government assistance ⓘ audits of government activities ⓘ audits of government entities ⓘ audits of government functions ⓘ audits of government funds ⓘ audits of government programs ⓘ
issuedBy	U.S. Government Accountability Office ⓘ linked to: Government Accountability Office
jurisdiction	United States ⓘ linked to: United States of America
purpose	to ensure the quality of government audits ⓘ to promote accountability in government programs ⓘ to promote independence in government auditing ⓘ to promote integrity in government auditing ⓘ to promote objectivity in government auditing ⓘ to promote transparency in government auditing ⓘ
relatedTo	AICPA auditing standards ⓘ linked to: AICPA attestation standards Generally Accepted Auditing Standards ⓘ
requires	assessment of compliance with laws and regulations ⓘ communication of audit results ⓘ consideration of internal control ⓘ documentation of audit work ⓘ external peer review for audit organizations ⓘ sufficient appropriate evidence ⓘ system of quality control ⓘ
standsFor	Generally Accepted Government Auditing Standards ⓘ linked to: Government Auditing Standards
updatedBy	periodic revisions by the U.S. Government Accountability Office ⓘ
usedFor	audits conducted under grant and contract agreements with governments ⓘ audits required by federal law or regulation ⓘ

How these facts were elicited

Referenced by (8)

Full triples — surface form annotated when it differs from this entity's canonical label.

United States Army Audit Agency → follows → Government Auditing Standards ⓘ

Inspector General of the United States House of Representatives → follows → Government Auditing Standards ⓘ

Office of Audit Services, HHS OIG → standardsFollowed → Generally Accepted Government Auditing Standards ⓘ