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Yellow Book.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Newark :
John Wiley & Sons, Incorporated,
2018.
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| Colección: | Aicpa Ser.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Intro; Title page; Copyright; Overview Generally Accepted Government Auditing Standards (Yellow Book); Rationale for GAGAS; Brief History of the GAS; Acquiring the Government Auditing Standards Publication; Advisory Council on GAGAS; Chapter 1 Government Auditing: Foundation and Ethical Principles; Purpose And Applicability OF Gagas; Auditors, Audit Organizations, and Audits; Ethical Principles; Chapter 2 Standards for Use and Application of gagas; Types of GAGAS Audits and Attestation Engagements; Use of Terminology to Define GAGAS Requirements.
- Relationship between GAGAS and Other Professional RequirementsStating Compliance with GAGAS in the Auditors' Report; Other Important Concepts; Chapter 3 General Standards; Independence; Professional Judgment; Competence; Quality Control and Assurance; Chapter 4 Standards for Financial Audits; Additional GAGAS Requirements for Performing Financial Audits; Additional GAGAS Reporting Requirements for Financial Audits; Additional GAGAS Considerations for Financial Audits; Practice Exercises; Chapter 5 Standards for Attestation Engagements; Examination Engagements; Review Engagements.