{"product_id":"2940016579856","title":"GAO \"Yellow Book\" - Government Auditing Standards - 2011","description":"Audits provide essential accountability and transparency over government programs.  Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever.  Government auditing provides objective analysis and information needed to make decisions necessary to help create a better future.  The professional standards presented in this 2011 revision of Government Auditing Standards provides a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services.  These standards provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process.\u003cbr\u003e\u003cbr\u003eThe 2011 revision of Government Auditing Standards 9780160915529 represents a modernized version of the standards, taking into account recent changes in other auditing standards, including international standards.   It contains the following major changes from the 2007 revision that reinforce the principles of transparency and accountability and provide the framework for high quality government audits that add value.\u003cbr\u003e\u003cbr\u003eThis edition makes this document available to electronic readers. The book contains links to aid with navigation including a linked content page and enabling reader's go to, search and paging features for navigation. Each chapter starts with detailed navigation links. Page numbers from the paper document have been maintained throughout this electronic version to aid with reference.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eContents\u003cbr\u003e\u003cbr\u003eLetter\u003cbr\u003e\u003cbr\u003eChapter 1: Government Auditing: Foundation and Ethical Principles\u003cbr\u003e\u003cbr\u003e            Introduction\u003cbr\u003e            Purpose and Applicability of GAGAS\u003cbr\u003e            Ethical Principles\u003cbr\u003e\u003cbr\u003eChapter 2 Standards for Use and Application of GAGAS\u003cbr\u003e\u003cbr\u003e            Introduction\u003cbr\u003e            Types of GAGAS Audits and Attestation Engagements\u003cbr\u003e            Use of Terminology to Define GAGAS Requirements\u003cbr\u003e            Relationship between GAGAS and Other Professional Standards\u003cbr\u003e            Stating Compliance with GAGAS in the Auditors’ Report\u003cbr\u003e\u003cbr\u003eChapter 3 General Standards\u003cbr\u003e\u003cbr\u003e            Introduction\u003cbr\u003e            Independence\u003cbr\u003e            Professional Judgment\u003cbr\u003e            Competence\u003cbr\u003e            Quality Control and Assurance \u003cbr\u003e\u003cbr\u003eChapter 4 Standards for Financial Audits\u003cbr\u003e\u003cbr\u003e            Introduction\u003cbr\u003e            Additional GAGAS Requirements for Performing Financial Audits\u003cbr\u003e            Additional GAGAS Requirements for Reporting on Financial Audits\u003cbr\u003e            Additional GAGAS Considerations for Financial Audits\u003cbr\u003e\u003cbr\u003eChapter 5 Standards for Attestation Engagements\u003cbr\u003e\u003cbr\u003e            Introduction\u003cbr\u003e            Examination Engagements\u003cbr\u003e            Additional Field Work Requirements for Examination Engagements\u003cbr\u003e            Additional GAGAS Reporting Requirements for Examination Engagements\u003cbr\u003e            Additional GAGAS Considerations for Examination Engagements\u003cbr\u003e            Additional GAGAS Field Work Requirements for Review Engagements\u003cbr\u003e            Additional GAGAS Reporting Requirements for Review Engagements\u003cbr\u003e            Additional GAGAS Considerations for Review Engagements\u003cbr\u003e            Agreed-Upon Procedures Engagements\u003cbr\u003e            Additional GAGAS Field Work Requirements for Agreed-Upon Procedures Engagements\u003cbr\u003e            Additional GAGAS Reporting Requirements for Agreed-Upon  Procedures Engagements\u003cbr\u003e            Additional GAGAS Considerations for Agreed-Upon Procedures Engagements\u003cbr\u003e\u003cbr\u003eChapter 6  Field Work Standards for Performance Audits\u003cbr\u003e\u003cbr\u003e            Introduction\u003cbr\u003e            Reasonable Assurance\u003cbr\u003e            Significance in a Performance Audit\u003cbr\u003e            Audit Risk\u003cbr\u003e            Planning\u003cbr\u003e            Supervision\u003cbr\u003e            Obtaining Sufficient, Appropriate Evidence\u003cbr\u003e            Audit Documentation\u003cbr\u003e\u003cbr\u003eChapter 7 Reporting Standards for Performance Audits\u003cbr\u003e\u003cbr\u003e            Introduction\u003cbr\u003e            Reporting\u003cbr\u003e            Report Contents\u003cbr\u003e            Distributing Reports\u003cbr\u003e\u003cbr\u003eAppendixes\u003cbr\u003eIndex","brand":"clearblueyonder","offers":[{"title":"Default Title","offer_id":47069989601520,"sku":"2940016579856","price":5.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/2940016579856_p0.jpg?v=1763637951","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/2940016579856","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}