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Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781978446830
Category :
Languages : en
Pages : 202
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Book Description
GAO-03-673G, Government Auditing Standards: 2003 Revision
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781978446830
Category :
Languages : en
Pages : 202
Get Book Here
Book Description
GAO-03-673G, Government Auditing Standards: 2003 Revision
Author: U S Government Accountability Office (G
Publisher: BiblioGov
ISBN: 9781289253233
Category :
Languages : en
Pages : 120
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Book Description
This publication supersedes the Government Auditing Standards (Exposure Draft) released in July 1993 and has been superseded by GAO-03-673G Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on its revised government auditing standards to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.
Author: United States. Government Accountability Office
Publisher: Government Printing Office
ISBN: 9780160915529
Category : Administrative agencies
Languages : en
Pages : 248
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 36
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Book Description
Author: United States. Government Accountability Office
Publisher: DIANE Publishing
ISBN: 1428944834
Category : Finance, Public
Languages : en
Pages : 62
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428947884
Category :
Languages : en
Pages : 30
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Book Description
Author: U S Government Accountability Office (G
Publisher:
ISBN:
Category :
Languages : en
Pages : 232
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Book Description
Government Auditing Standards 2018 Revision (Supersedes GAO-12-331G) GAO-18-568G: Published: Jul 17, 2018. Publicly Released: Jul 17, 2018. Notice: This is a Paperback book version of the "Government Auditing Standards 2018 Revision (Supersedes GAO-12-331G)". Full version, All Chapters included. This publication is available (Electronic version) in the official website of the United states United States Government Accountability Office. This document is properly formatted and printed as a perfect sized copy 8.5x11 (black ink)". HIGHLIGHTS: The Yellow Book provides standards and guidance for auditors and audit organizations, outlining the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. Effective Date The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted. * The version of this publication is as described above (this article is updated after each new edition). Disclaimer: Logos, images, texte, links or any other material in this publication does not constitute or imply its endorsement, recommendation, or favoring by the U.S. Federal/Local Government. The version (Dated) of this printed publication is as described above (this article is updated after each new edition).
Author: Gene Dodaro
Publisher: CreateSpace
ISBN: 9781470054816
Category :
Languages : en
Pages : 242
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Book Description
The official auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements. Gene L. Dodaro, Comptroller General of the United States and the head of the U.S. Government Accountability Office, has issued the 2011 revision of Government Auditing Standards. The standards, which were first published in 1972, and are commonly referred to as the "Yellow Book," cover federal entities and those organizations receiving federal funds. Various laws require compliance with the comptroller general's auditing standards in connection with audits of federal entities and funds. Furthermore, many states and local governments and other entities, both domestically and internationally, have voluntarily adopted these standards. The professional standards presented in this 2011 revision of Government Auditing Standards provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. The 2011 revision of Government Auditing Standards represents a modernized version of the standards, taking into account recent changes in other auditing standards, including international standards. This revision supersedes the 2007 revision. It contains the following major changes from the 2007 revision that reinforce the principles of transparency and accountability and provide the framework for high-quality government audits that add value: 1) A conceptual framework for independence was added to provide a means for auditors to assess their independence for activities that are not expressly prohibited in the standards. This more principles-based approach to analyzing independence provides the framework for auditors to assess the unique facts and circumstances that arise during their work; 2) This revision drops discussion surrounding certain AICPA Statements on Auditing Standards (SAS) and Statements on Standards for Attestation Engagements (SSAE) requirements that were incorporated by reference and included in the 2007 revision, as the standards have converged in those areas; and, 3) The definition of validity as an aspect of the quality of evidence has been clarified for performance audits. Effective with the implementation dates for the 2011 revision of Government Auditing Standards, GAO is also retiring Government Auditing Standards: Answers to Independence Standard Questions (GAO-02-870G, July 2002). This revision of the standards has gone through an extensive deliberative process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. The Advisory Council generally consists of about 25 experts in financial and performance auditing and reporting drawn from federal, state, and local government; the private sector; and academia. The views of all parties were thoroughly considered in finalizing the standards. The 2011 revision of Government Auditing Standards will be effective for financial audits and attestation engagements for periods ending on or after December 15, 2012, and for performance audits beginning on or after December 15, 2011. (GAO-12-331G)
Author: United States Government Gao
Publisher:
ISBN:
Category :
Languages : en
Pages : 234
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Book Description
This United States Government Accountability Office (GAO) manual, GAO "Yellow Book" Government Auditing Standards Technical Update April 2021, is effective for financial audits, attestation engagements, and reviews of financial statements and for performance audits. This revision contains major changes from, and supersedes, the 2011 and 2018 revisions.
Author: United States Government Gao
Publisher: Independently Published
ISBN: 9781795281898
Category : Business & Economics
Languages : en
Pages : 234
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Book Description
Government Accountability Office GAO "Yellow Book" Government Auditing Standards 2018 Revision By the Comptroller General of the United StatesAudits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision. These changes, summarized below, reinforce the principles of transparency and accountability and strengthen the framework for high-quality government audits. - All chapters are presented in a revised format that differentiates requirements and application guidance related to those requirements. - Supplemental guidance from the appendix of the 2011 revision is either removed or incorporated into the individual chapters. - The independence standard is expanded to state that preparing financial statements from a client-provided trial balance or underlying accounting records generally creates significant threats to auditors' independence, and auditors should document the threats and safeguards applied to eliminate and reduce threats to an acceptable level or decline to perform the service. - The peer review standard is modified to require that audit organizations comply with their respective affiliated organization's peer review requirements and GAGAS peer review requirements. Additional requirements are provided for audit organizations not affiliated with recognized organizations. - The standards include a definition for waste. - The performance audit standards are updated with specific considerations for when internal control is significant to the audit objectives.
