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Glossary of Terms Used for USAID's Automated Directives System (ADS) - Updated 07/15/2011 Partial Revision

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Term Definition
U.S. General Accounting Office Standards (Yellow Book)

The standards, issued by the Comptroller General of the United States, for audit of Government organizations, programs, activities, and functions, and of Government assistance received by contractors, nonprofit organizations, and other non-governmental organizations (See also Generally Accepted Government Auditing Standards and Government Auditing Standards) (USAID Automated Directives System - ADS - Chapter 592).

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