### Question
How is the "generally accepted government auditing standards" defined?


### Answer
The term **generally accepted government auditing standards** is defined in *10 U.S.C. § 3842* as follows -

> the generally accepted government auditing standards of the Comptroller General of the United States

#### Citation:
  - *10 U.S.C. § 3842*
  - Heading: **Subtitle A-General Military Law > PART V-ACQUISITION > Subpart D-General Contracting Provisions > CHAPTER 279-CONTRACTOR AUDITS AND ACCOUNTING**

