Government Auditing Standards - 2018 Revision
Title | Government Auditing Standards - 2018 Revision PDF eBook |
Author | United States Government Accountability Office |
Publisher | Lulu.com |
Pages | 234 |
Release | 2019-03-24 |
Genre | Reference |
ISBN | 0359536395 |
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Standards for Internal Control in the Federal Government
Title | Standards for Internal Control in the Federal Government PDF eBook |
Author | United States Government Accountability Office |
Publisher | Lulu.com |
Pages | 88 |
Release | 2019-03-24 |
Genre | Reference |
ISBN | 0359541828 |
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Audits of State Agencies and Local Governments ...
Title | Audits of State Agencies and Local Governments ... PDF eBook |
Author | Washington (State). Auditor's Office |
Publisher | |
Pages | 62 |
Release | 1966 |
Genre | |
ISBN |
Audits of State and Local Governments
Title | Audits of State and Local Governments PDF eBook |
Author | American Institute of Certified Public Accountants. State and Local Government Audit Guide Revision Task Force |
Publisher | |
Pages | 452 |
Release | 2003 |
Genre | Finance, Public |
ISBN |
Guide to Audits of Local Governments
Title | Guide to Audits of Local Governments PDF eBook |
Author | D. R. Carmichael |
Publisher | |
Pages | |
Release | 1993-04-01 |
Genre | |
ISBN | 9781564332707 |
Audits of State and Local Governments
Title | Audits of State and Local Governments PDF eBook |
Author | Jack F. Georger |
Publisher | John Wiley & Sons |
Pages | 269 |
Release | 2018-03-23 |
Genre | Business & Economics |
ISBN | 1119508932 |
This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.
Government Auditing Standards
Title | Government Auditing Standards PDF eBook |
Author | Government Accounting Office |
Publisher | www.Militarybookshop.CompanyUK |
Pages | 242 |
Release | 2012 |
Genre | Business & Economics |
ISBN | 9781780397030 |
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.