The Government Accountability Office has issued a guidance document to help auditors comply with the new requirements of the July 2007 revision of government auditing standards.

The document lists the requirements outlined in the so-called "Yellow Book" alongside columns describing whether they "must" or "should" be followed to indicate the degree of responsibility imposed on auditors and audit organizations by the new requirements.

The Professional Requirements Tool contains general requirements for audit organizations, along with specific requirements for financial audits, attestation engagements and performance audits.

The tool does not contain the full explanatory material, however, so the GAO recommends that it be used alongside the full text of the July 2007 revision of government auditing standards.

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