Rebecca A. Meyer - Böcker

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: EthicsIndependenceStandards for financial auditsAttestation engagementsPerformance auditsKey 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 BookEthics, independence, and professional judgmentCompetence and continuing professional educationQuality control and peer reviewStandards for financial auditsStandards for attestation engagements and reviews of financial statementsFieldwork standards for performance auditsReporting standards for performance audits