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The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: Independence; Due care
These standards, often referred to as Generally Accepted Government Auditing Standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of ...
The 2018 revision is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. The Yellow Book in current usage was issued in December 2011, which is referred to as the 2011 Standards . For performance ...
Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.
Prior to 2015, DCAA also provided contract audit services to other government agencies, as well as other countries under the Foreign Military Sales (FMS) program, on a reimbursable basis. The largest non-DoD agency for which DCAA performed audits was NASA —primarily since the same government contractors do substantial business with both DoD ...
State auditors (also known as state comptrollers, state controllers, or state examiners, among others) are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, program evaluators, financial controllers, bookkeepers, or inspectors general of public funds.
The Uniform Standards for Federal Land Acquisition (UASFLA), [1] also known as the "Yellow Book", are the US federal Standards for Appraisals performed in connection to most Federal land acquisitions, exchanges, and/or dispensations.
Light Yellow CSC-STD-004-85: Technical Rationale Behind CSC-STD-003-85: Computer Security Requirements: June 25, 1985: Yellow NCSC-TG-001: A Guide to Understanding Audit in Trusted Systems: June 1, 1988: Tan NCSC-TG-002: Trusted Product Security Evaluation Program: June 22, 1990: Bright Blue NCSC-TG-003: Discretionary Access Control in Trusted ...