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095419 1 (1978-06-07)

handle is hein.gao/gaobacunj0001 and id is 1 raw text is: REMARKS BY ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES .BEFORE THE NORDIC COUNCIL OF AUDITORS GENERAL June 7, 1978 DEVELOPMENT OF AUDITING STANDARDS IN THE UNITED STATES I view the work of the General Accounting Office in establishing standards for government audits of government operations and programs in the United States as one of our most progressive accomplishments in the years I have served as Comptroller General. They are published in a brochure called Standards for Audit of Governmental Organizations, Programs, Activities and Functions. That title is something of a tongue twister and understandably so. The brochure is almost universally referred to as the yellow book from the color of its cover. Over 100,000 copies are now in circulation. The standards have been accepted by virtually every Federal agency and State audit group as well as many local government audit groups in the United States. They are well known also in England, Australia, Canada, Latin America and, I am told, by members of this Council as well. WHY SPECIAL STANDARDS FOR GOVERNMENTAL AUDITS WERE NECESSARY As a prelude, I should describe the relationship of governmental audit organizations in the United States.

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