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Audits of state and local governmental units full-text: 53-02: 1975: Audits of state and local governmental units full-text: 53-03: 1978: Audits of state and local governmental units full-text: 53-04: 1981: Audits of state and local governmental units full-text: 53-05: 1986: Audits of state and local governmental units full-text: 53-06: 1989
In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
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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.
This is a list of Georgia companies, current and former businesses whose headquarters are, or were, in the U.S. state of Georgia. Companies based in Georgia [ edit ]
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The first table contains a list of U.S. states and territories by annual median income. The second table contains a list of U.S. states and territories by annual mean wage. Information from an unknown source; Average wage in the United States was $69,392 in 2020. [1] Median income per person in the U.S. was $42,800 in 2019. [2]