48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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9 sections with “auditing”

  • DFARS 237.270 Acquisition of audit services.
    …(2) This requirement applies to solicitations and contracts for— (i) Financial statement auditing required under 31 U.S.C. 3521(e); or (ii) Audit remediation services in support of the Financial Improvement and Audit Remediation Plan desc…
  • DFARS 252.237-7000 Notice of special standards of responsibility.
    … and the following criteria, as described in Chapter 3, General Standards, of “Government Auditing Standards.” (1) Qualifications; (2) Independence; and (3) Quality Control. (b) “Government Auditing Standards” is issued by the Comptroll…
  • FAR 2.101 Definitions.
    …nt, project monitoring and reporting, data collection, budgeting, accounting, performance auditing, and administrative technical support for conferences and training programs. (2) Studies, analyses and evaluations, i.e., contracted service…
  • FAR 9.501 Definition.
    … systems, equipment, software, components, or facilities); (3) Routine legal, actuarial, auditing, and accounting services; and (4) Training services.
  • FAR 42.402 Visits to contractors' facilities.
    …r a representative shall accompany a visitor. (b) If the visit will result in reviewing, auditing, or obtaining any information from the contractor relating to contract administration functions, the prospective visitor shall identify the i…
  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    …ct and the special requirements of Government contracting, including— (1) Monitoring and auditing to detect criminal conduct; (2) Periodic evaluation of the effectiveness of the business ethics awareness and compliance program and interna…
  • DFARS 215.101-2-70 Limitations and prohibitions.
    …ria, as determined by the resource sponsor (in accordance with agency procedures), for an auditing contract. The use of the lowest price technically acceptable source selection process is prohibited (10 U.S.C. 240f).
  • DFARS 222.1770 Procedures.
    For a sample checklist for auditing compliance with Combating Trafficking in Persons policy, see the Defense Contract Management Agency checklist, Afghanistan Universal Examination Record Combating Trafficking in Persons, available at DFARS…
  • DFARS 252.237-7001 Compliance with audit standards.
    …, in performance of all audit services under this contract, shall comply with “Government Auditing Standards” issued by the Comptroller General of the United States. (End of clause)

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.