anchor: It supplements GAO's Yellow Book (Government Auditing Standards, 1994 Revision), which defines the generally accepted government auditing standards (GAGAS), and replaces the earlier GAO guidance, Assessing the Reliability of Computer-Processed Data (GAO/OP-8.
positive: GAO's Yellow Book defines the generally accepted auditing standards for the government.
negative: Government auditing standards are made up on the spot and many rules are open for interpretation.