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The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO).
The Certified Internal Auditor (CIA) [9] is the primary professional designation offered by The IIA. The CIA certification is a globally recognized designation by which internal auditors demonstrate their competency and professionalism in the internal audit field.
The name was changed to The Red Book Magazine shortly thereafter. [3] Its first editor, from 1903 to 1906, was Trumbull White, who wrote that the name was appropriate because, "Red is the color of cheerfulness, of brightness, of gaiety."
Red Book, one of the progenitors, along with the Green Book of Lloyd's Register; Red Book, nickname for A Guide Book of United States Coins by R. S. Yeoman, an overview and pricing guide; Red Book, US guide for risk assessment by National Research Council; Red Books of Humphry Repton, plans for landscape gardens by British designer Humphry Repton
The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-setters in developing national standards. [3]
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
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