Author: American Institute of Certified Public Accountants. Auditing Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 12
Book Description
Statement on Standards for Attestation Engagements
Author: American Institute of Certified Public Accountants. Auditing Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 12
Book Description
AICPA Professional Standards: Accounting
Author: American Institute of Certified Public AccountantsPublisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
Prospective Financial Information
Author: AICPAPublisher: John Wiley & Sons
ISBN: 194354686X
Category : Business & Economics
Languages : en
Pages : 256
Book Description
This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
Yellow Book: Government Auditing Standards
Author: Allison J. HarrellPublisher: John Wiley & Sons
ISBN: 111951245X
Category : Business & Economics
Languages : en
Pages : 180
Book Description
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.
Special Reports
Author: Government Auditing Standards - 2018 Revision
Author: United States Government Accountability OfficePublisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
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.
Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes
Author: United States. General Accounting OfficePublisher: DIANE Publishing
ISBN: 9781422399002
Category : Federal aid to transportation
Languages : en
Pages : 21
Book Description
Government Auditing Standards
Author: Government Accounting OfficePublisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
Book Description
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.
Engagements to Apply Agreed-upon Procedures to Specified Elements, Accounts, Or Items of a Financial Statement
Author: American Institute of Certified Public Accountants. Auditing Standards BoardPublisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 28
Book Description
Arizona Supreme Court
Author: Arizona. Office of the Auditor GeneralPublisher:
ISBN:
Category :
Languages : en
Pages : 1
Book Description