### Question
How does the law define generally accepted government auditing standards?


### Answer
Under *10 U.S.C. § 2313b*, **generally accepted government auditing standards** is defined as:

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

#### Citation:
  - *10 U.S.C. § 2313b*
  - Heading: **Subtitle A-General Military Law > PART IV-SERVICE, SUPPLY, AND PROCUREMENT > CHAPTER 137-PROCUREMENT GENERALLY**

