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Yellow Book: Government Auditing Standards (Paperback)
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Yellow Book: Government Auditing Standards (Paperback)
Series: AICPA
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Do you perform engagements in accordance with generally accepted
government auditing standards (GAGAS) as presented in the Yellow
Book? This book provides an excellent baseline of information for
accountants to better understand governmental auditing foundations,
ethics, general audit standards, financial audit standards,
attestation engagement standards, and fieldwork and reporting
standards for performance audits. It is essential that all auditors
planning and conducting audits in accordance with GAGAS understand
and discern these concepts and standards in executing their
responsibilities. In addition to a chapter covering the key points
in a Uniform Guidance compliance audit, this book also includes
content from AICPA Guide Government Auditing Standards and Single
Audits related to a Uniform Guidance compliance audit, including
appendixes for example auditor's reports and sampling guidance.
This book will prepare you to do the following: Identify the types
of engagements that are performed under Government Auditing
Standards. Recognize Yellow Book requirements related to
independence, peer review, and more. Identify the additional
requirements for performing a financial audit under GAGAS.
Recognize the additional GAGAS reporting requirements for financial
audits. Recall the requirements for performing attestation
engagements and performance audits under the Yellow Book.
General
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