Government Auditing

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 51,5 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399

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Government Auditing Standards - 2018 Revision by United States Government Accountability Office Pdf

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.

Author : Government Accounting Office,U.S. Government
Publisher : www.Militarybookshop.CompanyUK
Page : 242 pages
File Size : 43,5 Mb
Release : 2012
Category : Business & Economics
ISBN : 1780397038

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Government Auditing Standards by Government Accounting Office,U.S. Government Pdf

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.

Author : AICPA
Publisher : John Wiley & Sons
Page : 512 pages
File Size : 54,8 Mb
Release : 2018-06-19
Category : Business & Economics
ISBN : 9781948306119

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Audit Guide by AICPA Pdf

This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Author : Allison J. Harrell,Jeff Barbacci
Publisher : John Wiley & Sons
Page : 180 pages
File Size : 42,5 Mb
Release : 2018-04-09
Category : Business & Economics
ISBN : 9781119512455

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Yellow Book: Government Auditing Standards by Allison J. Harrell,Jeff Barbacci Pdf

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.

Author : Allison J. Harrell,Jeff Barbacci
Publisher : John Wiley & Sons
Page : 176 pages
File Size : 52,5 Mb
Release : 2018-04-17
Category : Business & Economics
ISBN : 9781119512424

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Yellow Book: Government Auditing Standards by Allison J. Harrell,Jeff Barbacci Pdf

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.

Author : Carlos Santiso
Publisher : Routledge
Page : 235 pages
File Size : 51,8 Mb
Release : 2009-05-18
Category : Law
ISBN : 9781134021529

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The Political Economy of Government Auditing by Carlos Santiso Pdf

The Political Economy of Government Auditing addresses the elusive quest for greater transparency and accountability in the management of public finances in emerging economies; and, more specifically, it examines the contribution of autonomous audit agencies (AAAs) to the fight against corruption and waste. Whilst the role of audit agencies in curbing corruption is increasingly acknowledged, there exists little comparative work on their institutional effectiveness. Addressing the performance of AAAs in emerging economies, Carlos Santiso pursues a political economy perspective that addresses the context in which audit agencies are embedded, and the governance factors that make them work or fail. Here, the cases of Argentina, Brazil and Chile are examined, as they illustrate the three – parliamentary, court and independent – models of AAAs in modern states, and their three distinct trajectories of reform, or lack of reform. Beyond Latin America, considerations on the reform of government auditing in other countries, developed and developing are also taken up as, it is argued, while institutional arrangements for government auditing matter, political factors ultimately determine the effectiveness of AAAs. Reforming AAAs, it is concluded, must consider the trajectory of state building, the role of law in public administration and the quality of governance. An important contribution to the comparative study of governance institutions, and especially those tasked with overseeing the budget and curbing corruption, The Political Economy of Government Auditing will be of interest to scholars and students of comparative politics, development studies, administrative law, and public finance; as well as to development practitioners and policy-makers in developing countries, donor governments and international institutions.

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 88 pages
File Size : 43,8 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359541829

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Standards for Internal Control in the Federal Government by United States Government Accountability Office Pdf

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.

Author : Anonim
Publisher : DIANE Publishing
Page : 30 pages
File Size : 40,6 Mb
Release : 2024-06-28
Category : Electronic
ISBN : 9781428947887

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Government auditing standards independence. by Anonim Pdf

Author : Rebecca A. Meyer
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 44,7 Mb
Release : 2020-12-03
Category : Business & Economics
ISBN : 9781119784630

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The New Yellow Book by Rebecca A. Meyer Pdf

It is essential all auditors performing Yellow Book audits understand the recently revised concepts and standards of generally accepted government auditing standards (GAGAS). This book provides a baseline of information for accountants to gain an understanding of the new Yellow Book (2018 revision of Government Auditing Standards). Featuring new guidance related to independence and peer review, this book will increase your knowledge of the requirements and application guidance related to: Ethics Independence Standards for financial audits Attestation engagements Performance audits Key topics covered include: Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements Fieldwork standards for performance audits Reporting standards for performance audits

Author : United States. General Accounting Office
Publisher : Unknown
Page : 36 pages
File Size : 54,8 Mb
Release : 2001
Category : Finance, Public
ISBN : STANFORD:36105111386731

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Government Auditing Standards by United States. General Accounting Office Pdf

Author : United States. Government Accountability Office
Publisher : DIANE Publishing
Page : 62 pages
File Size : 48,9 Mb
Release : 2006
Category : Finance, Public
ISBN : 9781428944831

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Government Auditing Standards by United States. Government Accountability Office Pdf

Author : Fidelma White,Kathryn Hollingsworth
Publisher : Oxford University Press
Page : 246 pages
File Size : 45,6 Mb
Release : 1999
Category : Business & Economics
ISBN : 0198262329

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Audit, Accountability and Government by Fidelma White,Kathryn Hollingsworth Pdf

This text explains the constitutional purpose and significance of audit, and aspects of accountability in the British system of government. It suggests that audit delivers managerial accountability. It explains the basic concepts of accounting and audit, and sets audit in its historical context.

Author : AICPA
Publisher : John Wiley & Sons
Page : 581 pages
File Size : 40,8 Mb
Release : 2019-08-07
Category : Business & Economics
ISBN : 9781948306775

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Government Auditing Standards and Single Audits 2019 by AICPA Pdf

Need assistance in understanding and applying the special considerations required in a single audit? This 2019 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits. Based on Government Auditing Standards, 2011 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It includes example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit. Key features include: Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence. Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination. Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs. Properly report on the single audit using the illustrative auditor’s reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.

Author : Edward F. Kearney,Roldan Fernandez,Jeffrey W. Green,David M. Zavada
Publisher : John Wiley & Sons
Page : 438 pages
File Size : 43,5 Mb
Release : 2013-06-18
Category : Business & Economics
ISBN : 9781118721865

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Wiley Federal Government Auditing by Edward F. Kearney,Roldan Fernandez,Jeffrey W. Green,David M. Zavada Pdf

The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quickly Detailed guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, and more Coverage of the scope and work required in an audit of Federal departments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.

Author : United States. General Accounting Office
Publisher : Unknown
Page : 132 pages
File Size : 43,6 Mb
Release : 1988
Category : Administrative agencies
ISBN : SRLF:AA0004787040

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Government Auditing Standards by United States. General Accounting Office Pdf