The New Yellow Book

<p>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).</p> <p>Featuring new guidance related to independence and peer review, this book will increase your knowledge of the requirements and application guidance related to:</p> <ul> <li>Ethics</li> <li>Independence</li> <li>Standards for financial audits</li> <li>Attestation engagements</li> <li>Performance audits</li> </ul> <p>Key topics covered include:</p> <ul> <li>Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)</li> <li>General requirements for complying with the Yellow Book</li> <li>Ethics, independence, and professional judgment</li> <li>Competence and continuing professional education</li> <li>Quality control and peer review</li> <li>Standards for financial audits</li> <li>Standards for attestation engagements and reviews of financial statements</li> <li>Fieldwork standards for performance audits</li> <li>Reporting standards for performance audits</li> </ul>