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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 Yellow Book in current usage was issued in December 2011, which is referred to as the 2011 Standards . For performance audits, provisions of the 2011 Standards guide any performance audit starting after December 15, 2011. The effective date for financial audits and attestation engagements is for periods ending on or after December 15, 2012.
In the United States, the standard for government performance audits is the Generally Accepted Government Auditing Standards (GAGAS), often referred to as the "yellow book", maintained by the federal Government Accountability Office (GAO).
These standards, commonly referred to as the "Yellow Book", are published by the Comptroller General of the United States. [7] [12] Policies and guidelines more specific to defense contract auditing are detailed in the Defense Contract Audit Manual, a continuously updated online publication of the DCAA. [13]
Yellow Book, a name for the Government Auditing Standards, standards relating to audits of governments in the United States, issued by the Government Accountability Office "Yellow Book", a name used for The Government Profit Formula and its Associated Arrangements, rules governing British Ministry of Defence no-bid contracts prior to the ...
Government auditing standards and circular A-133 audits, February 1, 2014: 28-12: 2015: Government auditing standards and single audits, February 1, 2015: 28-13: 2016: Government auditing standards and single audits, April 1, 2016: 28-14: 2017: Government auditing standards and single audits, March 1, 2017: 28-15: 2018
Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) full-text: February 2006 105: Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards full-text: February 2006 106: Audit Evidence full-text: February 2006 107
The Uniform Standards for Federal Land Acquisition (UASFLA), [1] also known as the "Yellow Book", are the US federal Standards for Appraisals performed in connection to most Federal land acquisitions, exchanges, and/or dispensations. The standards are jointly published by The Appraisal Foundation and the US Department of Justice (DOJ). The ...