96.402 - Audit standards.
- Standard Number: 96.402
- Standard Title: Audit standards.
Surveys, audits and examinations will conform to the Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, issued by the Comptroller General of the United States, and guides issued by the Secretary. For purposes of meeting audit requirements under subparts 96.1, 96.2 and 96.3, only the standards for financial and compliance audits need apply.