The New Yellow Book: Government Auditing Standards
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Newark
John Wiley & Sons, Incorporated
2020
|
| Schriftenreihe: | Aicpa Ser
|
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (244 Seiten) |
| ISBN: | 9781119784715 |
Internformat
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| 100 | 1 | |a Meyer, Rebecca A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The New Yellow Book |b Government Auditing Standards |
| 264 | 1 | |a Newark |b John Wiley & Sons, Incorporated |c 2020 | |
| 264 | 4 | |c ©2020 | |
| 300 | |a 1 Online-Ressource (244 Seiten) | ||
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| 505 | 8 | |a Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 Foundation and Principles for the Use and Application of Government Auditing Standards -- What is GAGAS? -- Brief history of Government Auditing Standards -- The 2018 Yellow Book -- Acquiring the Government Auditing Standards publication -- Why is GAGAS important? -- Types of GAGAS users -- Types of GAGAS engagements -- Terms used in this course and in GAGAS -- Chapter 2 General Requirements for Complying with Government Auditing Standards -- Introduction -- Complying with GAGAS -- Relationship between GAGAS and other professional standards -- Stating auditor compliance with GAGAS in the audit report -- Chapter 3 Ethics, Independence, and Professional Judgment -- Introduction -- Ethical principles -- Independence -- GAGAS conceptual framework approach to independence -- Providing nonaudit services to audited entities -- Consideration of specific nonaudit services -- Considerations regarding independence - Governments -- Documentation of independence considerations -- Professional judgment -- Chapter 4 Competence and Continuing Professional Education -- Introduction -- Competence -- Continuing professional education -- Chapter 5 Quality Control and Peer Review -- Introduction -- Quality control and assurance -- External peer review -- External peer review - Peer review teams -- Chapter 6 Standards for Financial Audits -- Introduction -- Additional GAGAS requirements for conducting financial audits -- Practice exercise -- Additional GAGAS requirements for reporting on financial audits -- Case study -- Chapter 7 Standards for Attestation Engagements and Reviews of Financial Statements -- Introduction -- Examination engagements -- Attest review and agreed-upon procedures engagements -- Review of financial statement engagements | |
| 505 | 8 | |a Chapter 8 Fieldwork Standards for Performance Audits -- Introduction -- Planning -- Conducting the engagement -- Supervision -- Evidence -- Audit documentation -- Chapter 9 Reporting Standards for Performance Audits -- Reporting on auditors' compliance with GAGAS -- Report format -- Report content -- Obtaining the views of responsible officials -- Report distribution -- Reporting confidential or sensitive information -- Discovery of insufficient evidence after report release -- Glossary -- Index -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- EULA. | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Meyer, Rebecca A. |t The New Yellow Book : Government Auditing Standards |d Newark : John Wiley & Sons, Incorporated,c2020 |z 9781119784630 |
| 912 | |a ZDB-30-PQE | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-033600923 | ||
Datensatz im Suchindex
| _version_ | 1804184000658407424 |
|---|---|
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Meyer, Rebecca A. |
| author_facet | Meyer, Rebecca A. |
| author_role | aut |
| author_sort | Meyer, Rebecca A. |
| author_variant | r a m ra ram |
| building | Verbundindex |
| bvnumber | BV048220177 |
| collection | ZDB-30-PQE |
| contents | Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 Foundation and Principles for the Use and Application of Government Auditing Standards -- What is GAGAS? -- Brief history of Government Auditing Standards -- The 2018 Yellow Book -- Acquiring the Government Auditing Standards publication -- Why is GAGAS important? -- Types of GAGAS users -- Types of GAGAS engagements -- Terms used in this course and in GAGAS -- Chapter 2 General Requirements for Complying with Government Auditing Standards -- Introduction -- Complying with GAGAS -- Relationship between GAGAS and other professional standards -- Stating auditor compliance with GAGAS in the audit report -- Chapter 3 Ethics, Independence, and Professional Judgment -- Introduction -- Ethical principles -- Independence -- GAGAS conceptual framework approach to independence -- Providing nonaudit services to audited entities -- Consideration of specific nonaudit services -- Considerations regarding independence - Governments -- Documentation of independence considerations -- Professional judgment -- Chapter 4 Competence and Continuing Professional Education -- Introduction -- Competence -- Continuing professional education -- Chapter 5 Quality Control and Peer Review -- Introduction -- Quality control and assurance -- External peer review -- External peer review - Peer review teams -- Chapter 6 Standards for Financial Audits -- Introduction -- Additional GAGAS requirements for conducting financial audits -- Practice exercise -- Additional GAGAS requirements for reporting on financial audits -- Case study -- Chapter 7 Standards for Attestation Engagements and Reviews of Financial Statements -- Introduction -- Examination engagements -- Attest review and agreed-upon procedures engagements -- Review of financial statement engagements Chapter 8 Fieldwork Standards for Performance Audits -- Introduction -- Planning -- Conducting the engagement -- Supervision -- Evidence -- Audit documentation -- Chapter 9 Reporting Standards for Performance Audits -- Reporting on auditors' compliance with GAGAS -- Report format -- Report content -- Obtaining the views of responsible officials -- Report distribution -- Reporting confidential or sensitive information -- Discovery of insufficient evidence after report release -- Glossary -- Index -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- EULA. |
| ctrlnum | (ZDB-30-PQE)EBC6376534 (ZDB-30-PAD)EBC6376534 (ZDB-89-EBL)EBL6376534 (OCoLC)1319630536 (DE-599)BVBBV048220177 |
| format | Electronic eBook |
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| id | DE-604.BV048220177 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:50:30Z |
| indexdate | 2024-07-10T09:32:23Z |
| institution | BVB |
| isbn | 9781119784715 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033600923 |
| oclc_num | 1319630536 |
| open_access_boolean | |
| physical | 1 Online-Ressource (244 Seiten) |
| psigel | ZDB-30-PQE |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | John Wiley & Sons, Incorporated |
| record_format | marc |
| series2 | Aicpa Ser |
| spelling | Meyer, Rebecca A. Verfasser aut The New Yellow Book Government Auditing Standards Newark John Wiley & Sons, Incorporated 2020 ©2020 1 Online-Ressource (244 Seiten) txt rdacontent c rdamedia cr rdacarrier Aicpa Ser Description based on publisher supplied metadata and other sources Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 Foundation and Principles for the Use and Application of Government Auditing Standards -- What is GAGAS? -- Brief history of Government Auditing Standards -- The 2018 Yellow Book -- Acquiring the Government Auditing Standards publication -- Why is GAGAS important? -- Types of GAGAS users -- Types of GAGAS engagements -- Terms used in this course and in GAGAS -- Chapter 2 General Requirements for Complying with Government Auditing Standards -- Introduction -- Complying with GAGAS -- Relationship between GAGAS and other professional standards -- Stating auditor compliance with GAGAS in the audit report -- Chapter 3 Ethics, Independence, and Professional Judgment -- Introduction -- Ethical principles -- Independence -- GAGAS conceptual framework approach to independence -- Providing nonaudit services to audited entities -- Consideration of specific nonaudit services -- Considerations regarding independence - Governments -- Documentation of independence considerations -- Professional judgment -- Chapter 4 Competence and Continuing Professional Education -- Introduction -- Competence -- Continuing professional education -- Chapter 5 Quality Control and Peer Review -- Introduction -- Quality control and assurance -- External peer review -- External peer review - Peer review teams -- Chapter 6 Standards for Financial Audits -- Introduction -- Additional GAGAS requirements for conducting financial audits -- Practice exercise -- Additional GAGAS requirements for reporting on financial audits -- Case study -- Chapter 7 Standards for Attestation Engagements and Reviews of Financial Statements -- Introduction -- Examination engagements -- Attest review and agreed-upon procedures engagements -- Review of financial statement engagements Chapter 8 Fieldwork Standards for Performance Audits -- Introduction -- Planning -- Conducting the engagement -- Supervision -- Evidence -- Audit documentation -- Chapter 9 Reporting Standards for Performance Audits -- Reporting on auditors' compliance with GAGAS -- Report format -- Report content -- Obtaining the views of responsible officials -- Report distribution -- Reporting confidential or sensitive information -- Discovery of insufficient evidence after report release -- Glossary -- Index -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- EULA. Erscheint auch als Druck-Ausgabe Meyer, Rebecca A. The New Yellow Book : Government Auditing Standards Newark : John Wiley & Sons, Incorporated,c2020 9781119784630 |
| spellingShingle | Meyer, Rebecca A. The New Yellow Book Government Auditing Standards Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 Foundation and Principles for the Use and Application of Government Auditing Standards -- What is GAGAS? -- Brief history of Government Auditing Standards -- The 2018 Yellow Book -- Acquiring the Government Auditing Standards publication -- Why is GAGAS important? -- Types of GAGAS users -- Types of GAGAS engagements -- Terms used in this course and in GAGAS -- Chapter 2 General Requirements for Complying with Government Auditing Standards -- Introduction -- Complying with GAGAS -- Relationship between GAGAS and other professional standards -- Stating auditor compliance with GAGAS in the audit report -- Chapter 3 Ethics, Independence, and Professional Judgment -- Introduction -- Ethical principles -- Independence -- GAGAS conceptual framework approach to independence -- Providing nonaudit services to audited entities -- Consideration of specific nonaudit services -- Considerations regarding independence - Governments -- Documentation of independence considerations -- Professional judgment -- Chapter 4 Competence and Continuing Professional Education -- Introduction -- Competence -- Continuing professional education -- Chapter 5 Quality Control and Peer Review -- Introduction -- Quality control and assurance -- External peer review -- External peer review - Peer review teams -- Chapter 6 Standards for Financial Audits -- Introduction -- Additional GAGAS requirements for conducting financial audits -- Practice exercise -- Additional GAGAS requirements for reporting on financial audits -- Case study -- Chapter 7 Standards for Attestation Engagements and Reviews of Financial Statements -- Introduction -- Examination engagements -- Attest review and agreed-upon procedures engagements -- Review of financial statement engagements Chapter 8 Fieldwork Standards for Performance Audits -- Introduction -- Planning -- Conducting the engagement -- Supervision -- Evidence -- Audit documentation -- Chapter 9 Reporting Standards for Performance Audits -- Reporting on auditors' compliance with GAGAS -- Report format -- Report content -- Obtaining the views of responsible officials -- Report distribution -- Reporting confidential or sensitive information -- Discovery of insufficient evidence after report release -- Glossary -- Index -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- EULA. |
| title | The New Yellow Book Government Auditing Standards |
| title_auth | The New Yellow Book Government Auditing Standards |
| title_exact_search | The New Yellow Book Government Auditing Standards |
| title_exact_search_txtP | The New Yellow Book Government Auditing Standards |
| title_full | The New Yellow Book Government Auditing Standards |
| title_fullStr | The New Yellow Book Government Auditing Standards |
| title_full_unstemmed | The New Yellow Book Government Auditing Standards |
| title_short | The New Yellow Book |
| title_sort | the new yellow book government auditing standards |
| title_sub | Government Auditing Standards |
| work_keys_str_mv | AT meyerrebeccaa thenewyellowbookgovernmentauditingstandards |