Government Auditing Standards:

Guidance for Understanding the New Peer Review Ratings

Published: Jan 13, 2014. Publicly Released: Jan 13, 2014.

Additional Materials:


GAGAS Technical Assistance
(202) 512-9535


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(202) 512-4800

This document provides guidance to the reporting used to communicate the results of a peer review, and compares peer review reporting under the 2011 GAGAS Revision to peer review reporting under the 2007 Revision.