The International Organization of Supreme Audit Institutions (INTOSAI) has developed the INTOSAI Auditing Standards
"Government Auditing Standards. 2018 Revision" (PDF). gao.gov. July 2018. Retrieved 31 March 2023. https://www.gao.gov/assets/gao-18-568g.pdf ↩
"Yellow Book: Government Auditing Standards". gao.gov. Retrieved 3 June 2024. https://www.gao.gov/yellowbook ↩