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Many of these audit bodies have established guides for conducting performance audits which explain how performance audits are planned, conducted and its results reported. INTOSAI , the International Association of Supreme Audit Institutions, has published generally accepted principles of performance auditing in its implementation guidelines.
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.
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 ...
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
Level 4: Auditing Guidelines: ISSAI 1000-1810: Financial Audit Guidelines: Financial_Audit_Guidelines_E.pdf: ISSAI 3000-3100: Performance Audit Guidelines: ISSAI 4000-4200: Compliance Audit Guidelines: ISSAI 5000-5010: Guidelines on auditing International Institutions: ISSAI 5100-5140: Guidelines on Environmental Audit: ISSAI 5200-5240 ...
AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...
Performance audit (PA) focuses on whether interventions, programs, and institutions are performing in accordance with the principles of economy, efficiency, and effectiveness and whether there is room for improvement. The subject matter of a performance audit is defined by the audit objectives.