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


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

