{"product_id":"the-new-yellow-book-9781119784630","title":"The New Yellow Book","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eIt 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).\u003c\/p\u003e \u003cp\u003eFeaturing new guidance related to independence and peer review, this book will increase your knowledge of the requirements and application guidance related to:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eEthics\u003c\/li\u003e \u003cli\u003eIndependence\u003c\/li\u003e \u003cli\u003eStandards for financial audits\u003c\/li\u003e \u003cli\u003eAttestation engagements\u003c\/li\u003e \u003cli\u003ePerformance audits\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003cb\u003eKey topics covered include:\u003c\/b\u003e\u003c\/p\u003e \u003cul\u003e \u003cli\u003eFoundation and principles for the use and application of generally accepted government auditing standards (GAGAS)\u003c\/li\u003e \u003cli\u003eGeneral requirements for complying with the Yellow Book\u003c\/li\u003e \u003cli\u003eEthics, independence, and professional judgment\u003c\/li\u003e \u003cli\u003eCompetence and continuing professional educati\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eChapter 1 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFoundation and Principles for the Use and Application of \u003ci\u003eGovernment Auditing Standards \u003c\/i\u003e1-1\u003c\/p\u003e \u003cp\u003eWhat is GAGAS? 1-2\u003c\/p\u003e \u003cp\u003eBrief history of \u003ci\u003eGovernment Auditing Standards \u003c\/i\u003e1-3\u003c\/p\u003e \u003cp\u003eThe 2018 Yellow Book 1-5\u003c\/p\u003e \u003cp\u003eAcquiring the \u003ci\u003eGovernment Auditing Standards \u003c\/i\u003epublication 1-7\u003c\/p\u003e \u003cp\u003eWhy is GAGAS important? 1-8\u003c\/p\u003e \u003cp\u003eTypes of GAGAS users 1-11\u003c\/p\u003e \u003cp\u003eTypes of GAGAS engagements 1-12\u003c\/p\u003e \u003cp\u003eTerms used in this course and in GAGAS 1-16\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Requirements for Complying with \u003ci\u003eGovernment Auditing Standards \u003c\/i\u003e2-1\u003c\/p\u003e \u003cp\u003eIntroduction 2-2\u003c\/p\u003e \u003cp\u003eComplying with GAGAS 2-3\u003c\/p\u003e \u003cp\u003eRelationship between GAGAS and other professional standards 2-5\u003c\/p\u003e \u003cp\u003eStating auditor compliance with GAGAS in the audit report 2-7\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEthics, Independence, and Professional Judgment 3-1\u003c\/p\u003e \u003cp\u003eIntroduction 3-2\u003c\/p\u003e \u003cp\u003eEthical principles 3-3\u003c\/p\u003e \u003cp\u003eIndependence 3-6\u003c\/p\u003e \u003cp\u003eGAGAS conceptual framework approach to independence 3-8\u003c\/p\u003e \u003cp\u003eProviding nonaudit services to audited entities 3-19\u003c\/p\u003e \u003cp\u003eConsideration of specific nonaudit services 3-24\u003c\/p\u003e \u003cp\u003eConsiderations regarding independence — Governments 3-30\u003c\/p\u003e \u003cp\u003eDocumentation of independence considerations 3-34\u003c\/p\u003e \u003cp\u003eProfessional judgment 3-35\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCompetence and Continuing Professional Education 4-1\u003c\/p\u003e \u003cp\u003eIntroduction 4-2\u003c\/p\u003e \u003cp\u003eCompetence 4-3\u003c\/p\u003e \u003cp\u003eContinuing professional education 4-7\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eQuality Control and Peer Review 5-1\u003c\/p\u003e \u003cp\u003eIntroduction 5-2\u003c\/p\u003e \u003cp\u003eQuality control and assurance 5-3\u003c\/p\u003e \u003cp\u003eExternal peer review 5-16\u003c\/p\u003e \u003cp\u003eExternal peer review — Peer review teams 5-21\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStandards for Financial Audits 6-1\u003c\/p\u003e \u003cp\u003eIntroduction 6-2\u003c\/p\u003e \u003cp\u003eAdditional GAGAS requirements for conducting financial audits 6-3\u003c\/p\u003e \u003cp\u003ePractice exercise 6-10\u003c\/p\u003e \u003cp\u003eAdditional GAGAS requirements for reporting on financial audits 6-13\u003c\/p\u003e \u003cp\u003eCase study 6-21\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStandards for Attestation Engagements and Reviews of Financial Statements 7-1\u003c\/p\u003e \u003cp\u003eIntroduction 7-2\u003c\/p\u003e \u003cp\u003eExamination engagements 7-5\u003c\/p\u003e \u003cp\u003eAttest review and agreed-upon procedures engagements 7-20\u003c\/p\u003e \u003cp\u003eReview of financial statement engagements 7-21\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFieldwork Standards for Performance Audits 8-1\u003c\/p\u003e \u003cp\u003eIntroduction 8-2\u003c\/p\u003e \u003cp\u003ePlanning 8-4\u003c\/p\u003e \u003cp\u003eConducting the engagement 8-10\u003c\/p\u003e \u003cp\u003eSupervision 8-20\u003c\/p\u003e \u003cp\u003eEvidence 8-21\u003c\/p\u003e \u003cp\u003eAudit documentation 8-24\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eReporting Standards for Performance Audits 9-1\u003c\/p\u003e \u003cp\u003eReporting on auditors’ compliance with GAGAS 9-3\u003c\/p\u003e \u003cp\u003eReport format 9-4\u003c\/p\u003e \u003cp\u003eReport content 9-5\u003c\/p\u003e \u003cp\u003eObtaining the views of responsible officials 9-14\u003c\/p\u003e \u003cp\u003eReport distribution 9-15\u003c\/p\u003e \u003cp\u003eReporting confidential or sensitive information 9-16\u003c\/p\u003e \u003cp\u003eDiscovery of insufficient evidence after report release 9-17\u003c\/p\u003e \u003cp\u003eGlossary Glossary 1\u003c\/p\u003e \u003cp\u003eIndex Index 1\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSolutions Solutions 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 1 Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 2 Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 3 Solutions 2\u003c\/p\u003e \u003cp\u003eChapter 4 Solutions 6\u003c\/p\u003e \u003cp\u003eChapter 5 Solutions 11\u003c\/p\u003e \u003cp\u003eChapter 6 Solutions 12\u003c\/p\u003e \u003cp\u003eChapter 7 Solutions 15\u003c\/p\u003e \u003cp\u003eChapter 8 Solutions 16\u003c\/p\u003e \u003cp\u003eChapter 9 Solutions 17\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49528864407895,"sku":"9781119784630","price":85.5,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119784630.jpg?v=1731873327","url":"https:\/\/bookcurl.com\/products\/the-new-yellow-book-9781119784630","provider":"Book Curl","version":"1.0","type":"link"}