The new yellow book : government auditing standards / Rebecca A. Meyer.

Format:

Book

Author/Creator:

Meyer, Rebecca A., author.

Series:

AICPA audit and accounting practice aid series.

AICPA

Language:

English

Subjects (All):

Finance, Public--Auditing--Standards--United States.

Finance, Public.

Physical Description:

1 online resource (244 pages).

Edition:

2018 version, updated edition.

Place of Publication:

Durham, North Carolina : Wiley, [2020]

Summary:

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

Notes:

Includes index.

Description based on print version record.

ISBN:

1-119-78472-7

1-119-78471-9