| Description |
1 online resource (244 p.). |
| Series |
Aicpa Ser. |
|
Aicpa Ser.
|
| Note |
Description based upon print version of record. |
| Contents |
Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 Foundation and Principles for the Use and Application of Government Auditing Standards -- What is GAGAS? -- Brief history of Government Auditing Standards -- The 2018 Yellow Book -- Acquiring the Government Auditing Standards publication -- Why is GAGAS important? -- Types of GAGAS users -- Types of GAGAS engagements -- Terms used in this course and in GAGAS -- Chapter 2 General Requirements for Complying with Government Auditing Standards -- Introduction -- Complying with GAGAS |
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Relationship between GAGAS and other professional standards -- Stating auditor compliance with GAGAS in the audit report -- Chapter 3 Ethics, Independence, and Professional Judgment -- Introduction -- Ethical principles -- Independence -- GAGAS conceptual framework approach to independence -- Providing nonaudit services to audited entities -- Consideration of specific nonaudit services -- Considerations regarding independence -- Governments -- Documentation of independence considerations -- Professional judgment -- Chapter 4 Competence and Continuing Professional Education -- Introduction |
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Competence -- Continuing professional education -- Chapter 5 Quality Control and Peer Review -- Introduction -- Quality control and assurance -- External peer review -- External peer review -- Peer review teams -- Chapter 6 Standards for Financial Audits -- Introduction -- Additional GAGAS requirements for conducting financial audits -- Practice exercise -- Additional GAGAS requirements for reporting on financial audits -- Case study -- Chapter 7 Standards for Attestation Engagements and Reviews of Financial Statements -- Introduction -- Examination engagements |
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Attest review and agreed-upon procedures engagements -- Review of financial statement engagements -- Chapter 8 Fieldwork Standards for Performance Audits -- Introduction -- Planning -- Conducting the engagement -- Supervision -- Evidence -- Audit documentation -- Chapter 9 Reporting Standards for Performance Audits -- Reporting on auditors' compliance with GAGAS -- Report format -- Report content -- Obtaining the views of responsible officials -- Report distribution -- Reporting confidential or sensitive information -- Discovery of insufficient evidence after report release -- Glossary -- Index |
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Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- EULA |
| Subject |
United States. General Accounting Office. Government auditing standards.
|
|
Finance, Public -- Auditing -- Standards -- United States.
|
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Administrative agencies -- Auditing -- Standards -- United States.
|
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Finances publiques -- Vérification comptable -- Normes -- États-Unis. |
|
Administrative agencies -- Auditing -- Standards |
|
Finance, Public -- Auditing -- Standards |
|
United States |
| Other Form: |
Print version: Meyer, Rebecca A. The New Yellow Book : Government Auditing Standards Newark : John Wiley & Sons, Incorporated,c2020 9781119784630 |
| ISBN |
1119784719 |
|
9781119784715 (electronic bk.) |
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