Yellow Book : Government Auditing Standards.

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.

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.

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 &amp -- YELLOW BOOK TERMINOLOGY -- INDEX.

YELLOW BOOK: GOVERNMENTAUDITING STANDARDS -- SOLUTIONS -- LEARN MORE -- WHY AICPA? -- EULA.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.