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Government auditing standards and circular A-133 audits, with conforming changes as of May 1, 2007 full-text: 28-05: 2008: Government auditing standards and circular A-133 audits, with conforming changes as of August 1, 2008 full-text: 28-06: 2009: Government auditing standards and circular A-133 audits, with conforming changes as of October 1 ...
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
Project Gutenberg (PG) is a volunteer effort to digitize and archive cultural works, as well as to "encourage the creation and distribution of eBooks." [2] It was founded in 1971 by American writer Michael S. Hart and is the oldest digital library. [3] Most of the items in its collection are the full texts of books or individual stories in the ...
Government audit organizations generally utilize established standards to conduct performance audits. In the United States, audit organizations use either Generally Accepted Government Auditing Standards, known as the Yellow Book, or the Institute of Internal Auditors's International Professional Practices Framework, known as the Red Book.
Consideration of Internal Control in a Financial Statement Audit full-text: April 1988 56: Analytical Procedures full-text: April 1988 57: Auditing Accounting Estimates full-text: April 1988 58: Reports on Audited Financial Statements full-text: April 1988 59: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern ...
Other organizations involved in determining United States accounting standards include: Governmental Accounting Standards Board (GASB). Created in 1984, the GASB addresses state and local government reporting issues. Its structure is similar to that of the FASB's, and the FASB and GASB are located together and share resources.
In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.