AUD Government Auditing · Updated November 2026
Single Audit vs Yellow Book: Why Do These Keep Blending Together?
Yellow Book is a government auditing standards framework. Single Audit is a specific federal awards audit requirement.
Yellow Book
Government Auditing Standards, often called GAGAS or Yellow Book, can add requirements beyond ordinary GAAS in applicable government-related engagements.
Single Audit
A Single Audit applies to qualifying entities that expend federal awards above the applicable current threshold and combines financial statement and federal awards compliance considerations.
Compliance focus
Single Audits focus substantially on major federal programs, compliance requirements, and internal control over compliance.
The takeaway
Yellow Book is a standards framework. Single Audit is a specific federal awards audit requirement.
Related Summit guides
FAQ
Is every Yellow Book audit a Single Audit?
No.
Does Single Audit include compliance work?
Yes.
Should I memorize an old federal threshold forever?
No. Use the current amount in your exam materials.