Becoming a member of the LoveReading community is free.

No catches, no fine print just unadulterated book loving, with your favourite books saved to your own digital bookshelf.

New members get entered into our monthly draw to win £100 to spend in your local bookshop Plus lots lots more…

Find out more

Allison J. Harrell, Jeff Barbacci - Author

About the Author

Books by Allison J. Harrell, Jeff Barbacci

Yellow Book: Government Auditing Standards

Yellow Book: Government Auditing Standards

Author: Allison J. Harrell, Jeff Barbacci Format: Paperback / softback Release Date: 30/03/2018

Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.