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Full Description
It is essential all auditors performing Yellow Book audits understand the recently revised concepts and standards of generally accepted government auditing standards (GAGAS). This book provides a baseline of information for accountants to gain an understanding of the new Yellow Book (2018 revision of Government Auditing Standards).
Featuring new guidance related to independence and peer review, this book will increase your knowledge of the requirements and application guidance related to:
Ethics
Independence
Standards for financial audits
Attestation engagements
Performance audits
Key topics covered include:
Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)
General requirements for complying with the Yellow Book
Ethics, independence, and professional judgment
Competence and continuing professional education
Quality control and peer review
Standards for financial audits
Standards for attestation engagements and reviews of financial statements
Fieldwork standards for performance audits
Reporting standards for performance audits
Contents
Chapter 1 1-1
Foundation and Principles for the Use and Application of Government Auditing Standards 1-1
What is GAGAS? 1-2
Brief history of Government Auditing Standards 1-3
The 2018 Yellow Book 1-5
Acquiring the Government Auditing Standards publication 1-7
Why is GAGAS important? 1-8
Types of GAGAS users 1-11
Types of GAGAS engagements 1-12
Terms used in this course and in GAGAS 1-16
Chapter 2 2-1
General Requirements for Complying with Government Auditing Standards 2-1
Introduction 2-2
Complying with GAGAS 2-3
Relationship between GAGAS and other professional standards 2-5
Stating auditor compliance with GAGAS in the audit report 2-7
Chapter 3 3-1
Ethics, Independence, and Professional Judgment 3-1
Introduction 3-2
Ethical principles 3-3
Independence 3-6
GAGAS conceptual framework approach to independence 3-8
Providing nonaudit services to audited entities 3-19
Consideration of specific nonaudit services 3-24
Considerations regarding independence — Governments 3-30
Documentation of independence considerations 3-34
Professional judgment 3-35
Chapter 4 4-1
Competence and Continuing Professional Education 4-1
Introduction 4-2
Competence 4-3
Continuing professional education 4-7
Chapter 5 5-1
Quality Control and Peer Review 5-1
Introduction 5-2
Quality control and assurance 5-3
External peer review 5-16
External peer review — Peer review teams 5-21
Chapter 6 6-1
Standards for Financial Audits 6-1
Introduction 6-2
Additional GAGAS requirements for conducting financial audits 6-3
Practice exercise 6-10
Additional GAGAS requirements for reporting on financial audits 6-13
Case study 6-21
Chapter 7 7-1
Standards for Attestation Engagements and Reviews of Financial Statements 7-1
Introduction 7-2
Examination engagements 7-5
Attest review and agreed-upon procedures engagements 7-20
Review of financial statement engagements 7-21
Chapter 8 8-1
Fieldwork Standards for Performance Audits 8-1
Introduction 8-2
Planning 8-4
Conducting the engagement 8-10
Supervision 8-20
Evidence 8-21
Audit documentation 8-24
Chapter 9 9-1
Reporting Standards for Performance Audits 9-1
Reporting on auditors' compliance with GAGAS 9-3
Report format 9-4
Report content 9-5
Obtaining the views of responsible officials 9-14
Report distribution 9-15
Reporting confidential or sensitive information 9-16
Discovery of insufficient evidence after report release 9-17
Glossary Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 1
Chapter 3 Solutions 2
Chapter 4 Solutions 6
Chapter 5 Solutions 11
Chapter 6 Solutions 12
Chapter 7 Solutions 15
Chapter 8 Solutions 16
Chapter 9 Solutions 17
