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Category :
Languages : en
Pages : 0
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Book Description
GAO invites your comments on the accompanying proposed changes to Government Auditing Standards (GAGAS), commonly known as the yellow book. These changes propose revision throughout the entire set of standards except for the second general standard, independence, which is being revised separately. The proposed revisions fall into three categories: GAGAS framework, consistent application of the standards where applicable to the various types of audits, and strengthening or streamlining the standards. This letter describes the process followed in revising the standards, summarizes proposed major changes, outlines the format of this exposure draft, and requests comments from interested parties on these proposed revisions.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
GAO invites your comments on the accompanying proposed changes to Government Auditing Standards (GAGAS), commonly known as the yellow book. These changes propose revision throughout the entire set of standards except for the second general standard, independence, which is being revised separately. The proposed revisions fall into three categories: GAGAS framework, consistent application of the standards where applicable to the various types of audits, and strengthening or streamlining the standards. This letter describes the process followed in revising the standards, summarizes proposed major changes, outlines the format of this exposure draft, and requests comments from interested parties on these proposed revisions.
Author: Jeffrey C. Steinhoff
Publisher: DIANE Publishing
ISBN: 9780756724573
Category : Business & Economics
Languages : en
Pages : 136
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Book Description
Proposed changes to the GAO Gov't. Audit Standards (the "yellow book.") These changes propose revision throughout the entire set of standards except for the 2nd general standard, independence, which is being revised separately. These revisions fall into 3 categories: GAGAS framework, consistent application of the standards where applicable to the various types of audits, and strengthening or streamlining the standards. Chapters: types of gov't. audits and attestation engagements (AE); general standards; field work standards, and reporting standards for financial audits and performance audits; and general, field work, and reporting standards for AE.
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781984980861
Category :
Languages : en
Pages : 132
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Book Description
Government Auditing Standards: 2002 Revision (Exposure Draft)
Author: Allison J. Harrell
Publisher: John Wiley & Sons
ISBN: 111951245X
Category : Business & Economics
Languages : en
Pages : 180
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Book Description
Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Author: Robert F. Dacey
Publisher: DIANE Publishing
ISBN: 1437914063
Category : Business & Economics
Languages : en
Pages : 601
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Book Description
FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 136
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Book Description
Author: Rebecca A. Meyer
Publisher: John Wiley & Sons
ISBN: 1119784638
Category : Business & Economics
Languages : en
Pages : 256
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Book Description
It is essential all auditors performing Yellow Book audits understand the recently revised concepts and standards of generally accepted government auditing standards (GAGAS). This book provides a baseline of information for accountants to gain an understanding of the new Yellow Book (2018 revision of Government Auditing Standards). Featuring new guidance related to independence and peer review, this book will increase your knowledge of the requirements and application guidance related to: Ethics Independence Standards for financial audits Attestation engagements Performance audits Key topics covered include: Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements Fieldwork standards for performance audits Reporting standards for performance audits
Author: Allison J. Harrell
Publisher: John Wiley & Sons
ISBN: 1119512344
Category : Business & Economics
Languages : en
Pages : 245
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Book Description
Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Author:
Publisher:
ISBN:
Category : Courts-martial and courts of inquiry
Languages : en
Pages : 588
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Book Description
Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 72
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Book Description
