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- Copies of the 2018 Yellow Book can be purchased online through the Government Publishing Office at GPO Bookstore- Government Auditing Standards- 2018 Revision with 2021 Technical Update or by calling 202-512-1800 or 1-866-512-1800.
www.gao.gov › yellowbook
Copies of the 2018 Yellow Book can be purchased online through the Government Publishing Office at GPO Bookstore- Government Auditing Standards- 2018 Revision with 2021 Technical Update or by calling 202-512-1800 or 1-866-512-1800.
- Supersedes Gao-12-331G
The Yellow Book provides standards and guidance for auditors...
- Yellow Book Update
GAO's 'how-to' book for auditing is known as the Yellow...
- Supersedes Gao-12-331G
Jul 17, 2018 · The Yellow Book provides standards and guidance for auditors and audit organizations, outlining the requirements for audit reports, professional qualifications for auditors, and audit organization quality control.
(D06602, January 2014). The 2018 revision should be used until further updates and revisions are made. An electronic version of this document can be accessed on GAO’s Yellow Book web page at http://www.gao.gov/yellowbook.
Order a print copy of CDC Yellow Book 2024 from Oxford University Press and other major online booksellers such as Amazon and Barnes & Noble.
- Independence Changes
- Activities that are threats - preparing accounting records and F/S
- No
- New Application Guidance:
Most significant changes relate to performance of nonaudit services that include preparing accounting records and financial statements
Any other services related to preparing accounting records and F/S create a threat whose evaluation for significance must be documented Recording transactions for which management has determined or approved the appropriate account classification, or posting coded transactions to an audited entity’s general ledger; Preparing certain line items or se...
Evaluate threat for significance Is the threat significant? Document evaluation and proceed
Evaluating internal control in a government environment may also include considering internal control deficiencies that result in waste or abuse. Because the determination of waste and abuse is subjective, auditors are not required to perform specific procedures to detect waste or abuse in financial audits. However, auditors may consider whether an...
- 1MB
- 40
Jul 17, 2018 · Why buy a book you can download for free? We print this book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy).
Apr 2, 2020 · Access the latest illustrative Yellow Book audit reports on the GAQC Web site . This is a collection of tools and aids designed to help members maintain or improve the quality of their Yellow Book audit engagements.
