Yellow Book : (Record no. 91)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 07504nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5314560 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114800.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2018 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119512349 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781119512424 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5314560 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5314560 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11520201 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1028218877 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ9801 .B373 2017 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.8350450973 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Harrell, Allison J. |
| 245 10 - TITLE STATEMENT | |
| Title | Yellow Book : |
| Remainder of title | Government Auditing Standards. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (179 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Aicpa Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- YELLOW BOOK: GOVERNMENT AUDITING STANDARDS -- TABLE OF CONTENTS -- OVERVIEW: GENERALLY ACCEPTED GOVERNMENT AUDITING STANDARDS (YELLOW BOOK) -- RATIONALE FOR GAGAS -- BRIEF HISTORY OF THE GAS -- ORIGIN OF THE STANDARDS -- YELLOW BOOK REVISIONS -- ACQUIRING THE GOVERNMENT AUDITING STANDARDS PUBLICATION -- ADVISORY COUNCIL ON GAGAS -- CHAPTER 1 GOVERNMENT AUDITING: FOUNDATION AND ETHICAL PRINCIPLES -- LEARNING OBJECTIVES -- INTRODUCTION -- PURPOSE AND APPLICABILITY OF GAGAS -- AUDITORS, AUDIT ORGANIZATIONS, AND AUDITS -- GAGAS DEFINITIONS OF AUDITOR AND AUDIT ORGANIZATIONS -- KNOWLEDGE CHECK -- ETHICAL PRINCIPLES -- THE PUBLIC INTEREST -- INTEGRITY -- OBJECTIVITY -- PROPER USE OF GOVERNMENT INFORMATION, RESOURCES, AND POSITIONS -- PROFESSIONAL BEHAVIOR -- KNOWLEDGE CHECK -- CHAPTER 2 STANDARDS FOR USE AND APPLICATION OF GAGAS -- LEARNING OBJECTIVES -- INTRODUCTION -- TYPES OF GAGAS AUDITS AND ATTESTATION ENGAGEMENTS -- WHERE DO WE BEGIN? -- HOW DO WE KNOW WHICH STANDARDS TO FOLLOW? -- WHICH GAGAS REQUIREMENTS APPLY TO MY ENGAGEMENT? -- WHAT ARE FINANCIAL AUDITS? -- KNOWLEDGE CHECK -- WHAT ARE ATTESTATION ENGAGEMENTS? -- KNOWLEDGE CHECK -- WHAT ARE PERFORMANCE AUDITS? -- KNOWLEDGE CHECK -- NONAUDIT SERVICES PROVIDED BY AUDIT ORGANIZATIONS -- USE OF TERMINOLOGY TO DEFINE GAGAS REQUIREMENTS -- RELATIONSHIP BETWEEN GAGAS AND OTHER PROFESSIONAL REQUIREMENTS -- STATING COMPLIANCE WITH GAGAS IN THE AUDITORS' REPORT -- OTHER IMPORTANT CONCEPTS -- RELATIONSHIP OF GOVERNMENT AUDITING STANDARDS TO THE UNIFORMGUIDANCE -- AICPA ETHICS CONSIDERATION -- CHAPTER 3 GENERAL STANDARDS -- LEARNING OBJECTIVES -- INTRODUCTION -- INDEPENDENCE -- WHEN SHOULD THE AUDITOR BE INDEPENDENT? -- GAGAS CONCEPTUAL FRAMEWORK APPROACH TO INDEPENDENCE -- APPLICATION OF THE CONCEPTUAL FRAMEWORK -- KNOWLEDGE CHECK -- GOVERNMENT AUDITORS AND AUDIT ORGANIZATIONAL STRUCTURE. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | PROVIDING NONAUDIT SERVICES TO AUDITED ENTITIES -- KNOWLEDGE CHECK -- DOCUMENTATION OF INDEPENDENCE CONSIDERATIONS -- KNOWLEDGE CHECK -- PROFESSIONAL JUDGMENT -- A COLLABORATIVE EFFORT -- ABSOLUTE ASSURANCE IS NOT ATTAINABLE -- COMPETENCE -- TECHNICAL KNOWLEDGE -- CONTINUING PROFESSIONAL EDUCATION -- KNOWLEDGE CHECK -- QUALITY CONTROL AND ASSURANCE -- SYSTEM OF QUALITY CONTROL -- DOCUMENTATION OF THE SYSTEM OF QUALITY CONTROL -- EXTERNAL PEER REVIEW -- KNOWLEDGE CHECK -- CHAPTER 4 STANDARDS FOR FINANCIAL AUDITS -- LEARNING OBJECTIVES -- INTRODUCTION -- ADDITIONAL GAGAS REQUIREMENTS FOR PERFORMING FINANCIAL AUDITS -- AUDITOR COMMUNICATION -- PREVIOUS AUDITS AND ATTESTATION ENGAGEMENTS -- FRAUD, NONCOMPLIANCE WITH PROVISIONS OF LAWS, REGULATIONS, CONTRACTS, AND GRANT AGREEMENTS, AND ABUSE -- DEVELOPING ELEMENTS OF A FINDING -- AUDIT DOCUMENTATION -- KNOWLEDGE CHECK -- ADDITIONAL GAGAS REPORTING REQUIREMENTS FOR FINANCIAL AUDITS -- REPORTING AUDITORS' COMPLIANCE WITH GAGAS -- REPORTING ON INTERNAL CONTROL, COMPLIANCE WITH PROVISIONS OF LAWS, REGULATIONS, CONTRACTS, AND GRANT AGREEMENTS -- REPORTING VIEWS OF RESPONSIBLE OFFICIALS -- REPORTING CONFIDENTIAL OR SENSITIVE INFORMATION -- DISTRIBUTING REPORTS -- KNOWLEDGE CHECK -- ADDITIONAL GAGAS CONSIDERATIONS FOR FINANCIAL AUDITS -- MATERIALITY IN GAGAS FINANCIAL AUDITS -- EARLY COMMUNICATION OF DEFICIENCIES -- KNOWLEDGE CHECK -- PRACTICE EXERCISES -- EXERCISE 4-1: IDENTIFYING ELEMENTS OF A FINDING -- EXERCISE 4-2 (CASE STUDY): DRAFTING A FINDING -- CHAPTER 5 STANDARDS FOR ATTESTATION ENGAGEMENTS -- LEARNING OBJECTIVES -- INTRODUCTION -- EXAMINATION ENGAGEMENTS -- ADDITIONAL FIELDWORK REQUIREMENTS FOR EXAMINATION ENGAGEMENTS -- ADDITIONAL GAGAS REPORTING REQUIREMENTS FOR EXAMINATION ENGAGEMENTS -- ADDITIONAL GAGAS CONSIDERATIONS FOR EXAMINATION ENGAGEMENTS -- KNOWLEDGE CHECK -- REVIEW ENGAGEMENTS. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | ADDITIONAL GAGAS FIELDWORK REQUIREMENT FOR REVIEW ENGAGEMENTS -- ADDITIONAL GAGAS REPORTING REQUIREMENTS FOR REVIEW ENGAGEMENTS -- ADDITIONAL GAGAS CONSIDERATIONS FOR REVIEW ENGAGEMENTS -- KNOWLEDGE CHECK -- AGREED-UPON PROCEDURES ENGAGEMENTS -- ADDITIONAL GAGAS FIELDWORK REQUIREMENT FOR AGREED-UPON PROCEDURES ENGAGEMENTS -- ADDITIONAL GAGAS REPORTING REQUIREMENTS FOR AGREED-UPON PROCEDURES ENGAGEMENTS -- ADDITIONAL GAGAS CONSIDERATIONS FOR AGREED-UPON PROCEDURES ENGAGEMENTS -- KNOWLEDGE CHECK -- CHAPTER 6 FIELDWORK STANDARDS FOR PERFORMANCE AUDITS -- LEARNING OBJECTIVES -- INTRODUCTION -- IMPORTANT CONCEPTS RELATED TO PERFORMANCE AUDITS -- REASONABLE ASSURANCE -- SIGNIFICANCE -- AUDIT RISK -- FIELDWORK REQUIREMENTS FOR PERFORMANCE AUDITS -- PLANNING -- KNOWLEDGE CHECK -- SUPERVISION -- OBTAINING SUFFICIENT, APPROPRIATE EVIDENCE -- KNOWLEDGE CHECK -- AUDIT DOCUMENTATION -- CHAPTER 7 REPORTING STANDARDS FOR PERFORMANCE AUDITS -- LEARNING OBJECTIVES -- INTRODUCTION -- REPORTING -- REPORT CONTENTS -- OBJECTIVES, SCOPE, AND METHODOLOGY -- REPORTING FINDINGS -- CONCLUSIONS -- RECOMMENDATIONS -- REPORTING AUDITORS COMPLIANCE WITH GAGAS -- KNOWLEDGE CHECK -- REPORTING VIEWS OF RESPONSIBLE OFFICIALS -- REPORTING CONFIDENTIAL OR SENSITIVE INFORMATION -- KNOWLEDGE CHECK -- DISTRIBUTING REPORTS -- CHAPTER 8 COMPLIANCE AUDITS UNDER THE UNIFORM GUIDANCE -- LEARNING OBJECTIVES -- INTRODUCTION -- UNIFORM GUIDANCE -- UNIFORM GUIDANCE SUBPARTS -- FREQUENTLY ASKED QUESTIONS -- EFFECTIVE DATE OF THE UNIFORM GUIDANCE -- IMPACT OF THE EFFECTIVE DATE OF THE ADMINISTRATIVE REQUIREMENTS AND COST PRINCIPLES -- KNOWLEDGE CHECK -- RESOURCES -- SUMMARY OF SIGNIFICANT CHANGES -- KNOWLEDGE CHECK -- KNOWLEDGE CHECK -- EXEMPT ORGANIZATIONS GLOSSARY -- GOVERNMENTAL TERMINOLOGY -- NOT-FOR-PROFIT TERMINOLOGY -- SINGLE AUDIT & -- YELLOW BOOK TERMINOLOGY -- INDEX. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | YELLOW BOOK: GOVERNMENTAUDITING STANDARDS -- SOLUTIONS -- LEARN MORE -- WHY AICPA? -- EULA. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public-Auditing-Standards-United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Barbacci, Jeff. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Harrell, Allison J. |
| Title | Yellow Book: Government Auditing Standards |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2018 |
| International Standard Book Number | 9781119512424 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Aicpa Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5314560">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5314560</a> |
| Public note | Click to View |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Proquest Ebooks |
No items available.