The New Yellow Book Government Auditing Standards.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Meyer, Rebecca A.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Newark : John Wiley & Sons, Incorporated, 2020.
Edición:2018 version.
Colección:Aicpa Ser.
Temas:
United States. > General Accounting Office. > Government auditing standards.
Finance, Public > Auditing > Standards > United States.
Administrative agencies > Auditing > Standards > United States.
Finances publiques > Vérification comptable > Normes > États-Unis.
Administrative agencies > Auditing > Standards
Finance, Public > Auditing > Standards
United States
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • Solutions
  • Chapter 1
  • Chapter 2
  • Chapter 3
  • Chapter 4
  • Chapter 5
  • Chapter 6
  • Chapter 7
  • Chapter 8
  • Chapter 9
  • EULA

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