This document establishes the authoritative standards for conducting audits of governmental organizations, programs, activities, and functions. It provides a framework for auditors to ensure accountability, efficiency, and effectiveness in public sector operations. The standards address the responsibilities of auditors, the planning and execution of audit work, and the reporting of findings to stakeholders.

The "Yellow Book," as these standards are commonly known, is the foundational document for government auditing in the United States. It is widely recognized and utilized by federal, state, and local government auditors, as well as by auditors in non-governmental organizations that receive government funding. The standards are periodically updated to reflect changes in the auditing profession and the public sector environment, ensuring their continued relevance and applicability.