The 2011 revision of Government Auditing Standards supersedes the 2007revision. The 2011 revision should be used by government auditors until furtherupdates and revisions are made. The 2011 revision of Government Auditing Standards is effective for financialaudits and attestation engagements for periods ending on or after December 15,2012, and for performance audits beginning on or after December 15, 2011. Earlyimplementation is not permitted.Revised on January 20, 2012, to correct a typo in paragraph 7.19.
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