Government Auditing Standards Amendment No. 3 Independence

This amendment substantially changes the previous standard to better serve the public interest & to maintain a high degree of integrity, objectivity, & independence for audits of government entities. While this new amendment deals with a range of auditor independence issues, the most significant change relates to the rules associated with non-audit, or consulting services. Included as Appendix I is a version of the standard which shows the deletion of language appearing in the 1994 Yellow Book with a strikeout, & presents the new or amended language with bold & italics. Also contains a list of members of the Comptroller General's Advisory Council on Government Auditing Standards.Walker, David M. is the author of 'Government Auditing Standards Amendment No. 3 Independence' with ISBN 9780756724665 and ISBN 075672466X.