Standards and Requirements


The DoD Auditing Standards are based upon of U.S. Code title 5 Appendix 3 that requires:

  1. All audit services performed by DoD audit and internal review organizations and non-federal auditors comply with Generally Accepted Government Audit Standards (GAGAS).
  2. The Inspector General (IG) DoD to ensure that DoD audit services comply with GAGAS.

Single Audit Standards and Requirements
Office of Management and Budget Circular No. A-133, “Audits of States, Local Governments, and Non-Profit Organizations,” June 27, 2003, issued in accordance with Chapter 75 of title 31, U.S.C. (Reference (k), commonly known as the “Single Audit Act Amendments of 1996”), sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards.

  1. Appendix B-Compliance Supplement of No A-133 provides information on the Federal program’s objectives, procedures, and compliance requirements relevant to the audit as well as audit objectives and suggested audit procedures for determining compliance with these requirements.
  2. AICPA Guide (Reference (l)) is an interpretive publication and provides guidance on the auditor’s responsibility when conducting an audit of financial statements in accordance with Reference (d) and a single audit or program-specific audit in accordance with No A-133 and Chapter 75. The OMB, GAO, and AICPA promulgate applicable standards and requirements; users of this guide should refer to those organizations’ original standards and requirements.

List of Government Standards and Requirements Documents:

AcqLinks and References:

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