Government Auditing Standards Independence
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Government Auditing Standards
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 2001
Government Auditing Standards written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Finance, Public categories.
Government Auditing Standards
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Author : United States. Government Accountability Office
language : en
Publisher: DIANE Publishing
Release Date : 2006
Government Auditing Standards written by United States. Government Accountability Office and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Finance, Public categories.
Yellow Book Government Auditing Standards
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Author : Allison J. Harrell
language : en
Publisher: John Wiley & Sons
Release Date : 2018-04-17
Yellow Book Government Auditing Standards written by Allison J. Harrell and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-17 with Business & Economics categories.
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.
Government Auditing Standards
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Author : United States Accounting Office (GAO)
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-02-07
Government Auditing Standards written by United States Accounting Office (GAO) and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-07 with categories.
GAGAS-PV-1 Government Auditing Standards: Independence (Preliminary Views)
Government Auditing Standards Independence
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Author :
language : en
Publisher: DIANE Publishing
Release Date :
Government Auditing Standards Independence written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Government Auditing Standards 2018 Revision
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Author : United States Government Accountability Office
language : en
Publisher: Lulu.com
Release Date : 2019-03-24
Government Auditing Standards 2018 Revision written by United States Government Accountability Office and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-24 with Reference categories.
Audits 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.
Government Auditing Standards
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 2000
Government Auditing Standards written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Administrative agencies categories.
Audit Guide
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-09-08
Audit Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-08 with Business & Economics categories.
This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.
Government Auditing Standards 2011 Revision
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Author : Government Office
language : en
Publisher: CreateSpace
Release Date : 2012-04-23
Government Auditing Standards 2011 Revision written by Government Office and has been published by CreateSpace this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-04-23 with categories.
This is the 2011 revision of Government Auditing Standards, commonly referred to as the "Yellow Book." Contains the auditing standards promulgated by the Comptroller General of the United States. 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. 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). YELLOW Book.
The New Yellow Book
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Author : Rebecca A. Meyer
language : en
Publisher: John Wiley & Sons
Release Date : 2020-12-03
The New Yellow Book written by Rebecca A. Meyer and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-03 with Business & Economics categories.
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