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Yellow Book: Government Auditing Standards

Yellow Book: Government Auditing Standards

Allison J. Harrell, Jeff Barbacci

ISBN: 978-1-119-51234-9

Feb 2018

176 pages

$75.99

Overview Overview-1

Generally Accepted Government Auditing Standards (Yellow Book) Overview-1

Rationale for GAGAS Overview-2

Brief History of the GAS  Overview-3

Acquiring the Government Auditing Standards Publication  Overview-5

Advisory Council on GAGAS Overview-6

Chapter 1 Government Auditing: Foundation and Ethical Principles 1-1

Purpose and Applicability of GAGAS 1-3

Auditors, Audit Organizations, and Audits  1-4

Ethical Principles 1-5

Chapter 2 Standards for Use and Application of GAGAS 2-1

Types of GAGAS Audits and Attestation Engagements 2-2

Use of Terminology to Define GAGAS Requirements  2-10

Relationship between GAGAS and Other Professional Requirements 2-11

Stating Compliance with GAGAS in the Auditors’ Report 2-12

Other Important Concepts 2-13

Chapter 3 General Standards 3-1

Independence 3-2

Professional Judgment  3-18

Competence 3-20

Quality Control and Assurance  3-23

Chapter 4 Standards for Financial Audits 4-1

Additional GAGAS Requirements for Performing Financial Audits  4-2

Additional GAGAS Reporting Requirements for Financial Audits  4-6

Additional GAGAS Considerations for Financial Audits  4-13

Practice Exercises  4-15

Chapter 5 Standards for Attestation Engagements 5-1

Examination Engagements 5-3

Review Engagements 5-13

Agreed-Upon Procedures Engagements 5-16

Chapter 6 Fieldwork Standards for Performance Audits  6-1

Important Concepts Related to Performance Audits 6-2

Fieldwork Requirements for Performance Audits  6-4

Chapter 7 Reporting Standards for Performance Audits 7-1

Reporting 7-2

Report Contents 7-3

Distributing Reports  7-10

Chapter 8 Compliance Audits Under the Uniform Guidance 8-1

Glossary

Index

Solutions

Chapter 1  Solutions 1

Chapter 2  Solutions 1

Chapter 3  Solutions 2

Chapter 4  Solutions 4

Chapter 5  Solutions 7

Chapter 6  Solutions 8

Chapter 7  Solutions 9

Chapter 8 Solutions 10