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OR_on1202475913 |
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OCoLC |
| 005 |
20231017213018.0 |
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m o d |
| 007 |
cr cnu---unuuu |
| 008 |
201031s2020 xx o ||| 0 eng d |
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|b eng
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|d EBLCP
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| 019 |
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|a 1201663022
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| 020 |
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|a 1119784719
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| 020 |
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|a 9781119784715
|q (electronic bk.)
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|z 1119784638
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|z 9781119784630
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1 |
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|a AU@
|b 000069704349
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|a (OCoLC)1202475913
|z (OCoLC)1201663022
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|a HJ9801
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|a 657/.835045
|2 23
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| 049 |
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|a UAMI
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| 100 |
1 |
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|a Meyer, Rebecca A.
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| 245 |
1 |
4 |
|a The New Yellow Book
|h [electronic resource] :
|b Government Auditing Standards.
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| 250 |
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|a 2018 version.
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| 260 |
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|a Newark :
|b John Wiley & Sons, Incorporated,
|c 2020.
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| 300 |
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|a 1 online resource (244 p.).
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| 490 |
1 |
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|a Aicpa Ser.
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| 500 |
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|a Description based upon print version of record.
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| 505 |
0 |
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|a 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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| 505 |
8 |
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|a 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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| 505 |
8 |
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|a 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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| 505 |
8 |
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|a 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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| 505 |
8 |
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|a Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- EULA
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| 590 |
|
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|a O'Reilly
|b O'Reilly Online Learning: Academic/Public Library Edition
|
| 610 |
1 |
0 |
|a United States.
|b General Accounting Office.
|t Government auditing standards.
|
| 650 |
|
0 |
|a Finance, Public
|x Auditing
|x Standards
|z United States.
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| 650 |
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0 |
|a Administrative agencies
|x Auditing
|x Standards
|z United States.
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| 650 |
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6 |
|a Finances publiques
|x Vérification comptable
|x Normes
|z États-Unis.
|
| 650 |
|
7 |
|a Administrative agencies
|x Auditing
|x Standards
|2 fast
|
| 650 |
|
7 |
|a Finance, Public
|x Auditing
|x Standards
|2 fast
|
| 651 |
|
7 |
|a United States
|2 fast
|
| 776 |
0 |
8 |
|i Print version:
|a Meyer, Rebecca A.
|t The New Yellow Book : Government Auditing Standards
|d Newark : John Wiley & Sons, Incorporated,c2020
|z 9781119784630
|
| 830 |
|
0 |
|a Aicpa Ser.
|
| 856 |
4 |
0 |
|u https://learning.oreilly.com/library/view/~/9781119784630/?ar
|z Texto completo (Requiere registro previo con correo institucional)
|
| 938 |
|
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|a ProQuest Ebook Central
|b EBLB
|n EBL6376534
|
| 938 |
|
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|a YBP Library Services
|b YANK
|n 17060329
|
| 938 |
|
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|a EBSCOhost
|b EBSC
|n 2659905
|
| 994 |
|
|
|a 92
|b IZTAP
|
