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Audit Standards

The Auditor's Office follows Government Auditing Standards.

The U.S. Government Accountability Office establishes Government Auditing Standards (the Yellow Book) to ensure:

  • Audits are objective and meet accepted professional standards.
  • Audit findings and recommendations are fully supported by facts.
  • Information and data reported are tested and reliable.
  • County management has an opportunity to review and comment on audit results prior to publishing the report.
  • Audit staff have required competencies and training, and auditors are without conflicts of interest.

The Washington County Auditor's Office will undergo its first external peer review (an audit of the auditor) to ensure compliance with auditing standards in 2025. This will be performed by qualified professionals through the Association of Local Government Auditors and will occur every three years following. Results of all peer reviews will be posted on our website.

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