Government Auditing Standards: 2018 Yellow Book

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Government Auditing Standards: 2018 Yellow Book

Includes: Professional Standards Update (PSU) No. 73, January 2019 through March 2019

Government Auditing Standards 2018 Final GAO-18-568G: Published: July 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. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.
Effective Date
The 2018 revision of the Yellow Book 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.
Some of the key changes to the Yellow Book include:
â€¢ a new format that differentiates requirements from application guidance
â€¢ updated internal control requirements and guidance
â€¢ revised continuing professional education requirements to ensure greater auditor proficiency in GAGAS
â€¢ revised peer review requirements for audit organizations that also comply with peer review requirements of affiliated organizations
â€¢ new requirements for reporting waste that is detected during an audit
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Country USA
Author Government Accountability Office
Binding Paperback
EAN 9781725179011
IsAdultProduct 0
ISBN 1725179016
Label CreateSpace Independent Publishing Platform
Manufacturer CreateSpace Independent Publishing Platform
NumberOfPages 244
PublicationDate 2018-07-17
Publisher CreateSpace Independent Publishing Platform
Studio CreateSpace Independent Publishing Platform
ReleaseDate 0000-00-00

Country	USA
Author	Government Accountability Office
Binding	Paperback
EAN	9781725179011
IsAdultProduct	0
ISBN	1725179016
Label	CreateSpace Independent Publishing Platform
Manufacturer	CreateSpace Independent Publishing Platform
NumberOfPages	244
PublicationDate	2018-07-17
Publisher	CreateSpace Independent Publishing Platform
Studio	CreateSpace Independent Publishing Platform
ReleaseDate	0000-00-00

Government Auditing Standards: 2018 Yellow Book

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