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U S GAO – The Yellow Book Skip Navigation Advanced Search Reports amp TestimoniesBid Protests Appropriations LawKey IssuesAbout GAOMultimedia Generally Accepted Government Auditing Standards also known as the provides a framework for conducting high-quality audits with competence integrity objectivity and independence nbsp Share This Overview Comment Letters Advisory Council Related Publications About GAGAS Amendments Interpretive Guidance Printed Copies COVID- Updates Audits have been affected by pandemic has issued two alerts that highlight audit considerations given circumstances related to Alert on General Audit Considerations August Certain areas may need increased attention during due of such identifying fraud risks View PDF pages CPE Requirements Auditors February taken steps allow more time flexibility complete continuing professional education requirements is used auditors government entities receive awards other organizations performing It outlines reports qualifications organization quality control federal state local programs use these standards perform their produce revision effective financial attestation engagements reviews statements periods ending or after June performance beginning July Early implementation not permitted So what’s new in What advice do we users Listen our podcast about find out Click here play Transcript More podcasts At this there are no amendments interpretive guidance revisions undergo an extensive deliberative process including public comments input from Comptroller General’s considers all when finalizing Read press release Purchase printed copies online through Publishing Office calling Contact For technical assistance regarding please call e-mail yellowbook gao gov standard-setting proposals letter form comment letters discuss issues ethics accounting auditing By issuing promotes development high private sector both domestically internationally Listed below relating topics interest community Sent provided chronological order October commenting IAASB’s Proposed ISA Revised Special Considerations—Audits Group Financial Statements Including Work Component D Oct GAO’s International Assurance Board’s IAASB proposed Standard promulgates generally accepted which provide gove Print Version s Consultation Paper Non-Authoritative Extended External Reporting EER Jul responses questions Board consultation paper entitled United States April IESBA’s January Exposure Draft Revisions Non-Assurance Services Provisions Code Apr response exposure draft Non- Our reflect impo Ethics Accountants’ Fee-related highquality importance p AICPA December Invitation Maintaining Relevance Uniform CPA Examination American Institute Certified Public Accountants invitation framewo March PCAOB’s Concept Release Potential Approach PCAOB Quality Control Mar Company Accounting Oversight concept revising Response Revision Addressing Objectivity Engagement Reviewers r Professional Division November Strategy Plan Feb commonly referred These include et Jan ASB Statement Estimates Disclosures Nov appointed review recommend necessary changes includes experts drawn academia views parties were thoroughly considered members serve -year terms be reappointed Members Name Organization Drummond Kahn Chair Faculty Training Graduate School USA Corey Arvizu Partner Heinfeld Meech Co P C Dr Brett M Baker Assistant Inspector Nuclear Regulatory Commission Jon Hatfield Federal Maritime Philip Heneghan Trade Mary L Kendall Deputy Department Interior Deborah V Loveless Director Tennessee Treasury State Martha Mavredes Auditor Accounts Commonwealth Virginia Kim McCormick Grant Thornton LLP Amanda Nelson KPMG Demetra Smith Nightingale Fellow Urban Annette K Pridgen Associate Professor Jackson University Dianne Ray Colorado Harriet Richardson San Francisco Bay Area Rapid Transit District Randy Roberts Senior Technical Arizona Brian A Schebler National Sector RSM US Ronald Principal RHR CPAs Previous conjunction authoritative bodies implementing complying PSUs summarize recently-issued major standard setting updates inform user important establish official Users should refer original purposes implementingf Sort Title Type Date Complying Sarbanes-Oxley Act Superseded GAO- G Internal Assessing Reliability Computer-Processed Data Update No PSU Will superseded Understanding New Peer Review Ratings Continuing Education Implementation Tool Answers Independence Questions Amendment Communication A-GAGAS- Documentation When Risk at Maximum Controls Significantly Dependent Upon Computerized Information Systems May OCG- Governmental Organizations Programs Activities Functions Press Center Copyright Terms Use FOIA Requests Us Privacy Policy Scam Alerts Accessibility FEAR Restricted Sitemap