Government Auditing Standards: 2018 Yellow Book

Government Auditing Standards: 2018 Yellow Book

Includes: Professional Standards Update (PSU) No. 73, January 2019 through March 2019

Government Auditing Standards 2018 Final GAO-18-568G: Published: July 17, 2018.

The Yellow Book provides standards and guidance for auditors and audit organizations, outlining the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.
Effective Date
The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019.
Some of the key changes to the Yellow Book include:
â€¢ a new format that differentiates requirements from application guidance
â€¢ updated internal control requirements and guidance
â€¢ revised continuing professional education requirements to ensure greater auditor proficiency in GAGAS
â€¢ revised peer review requirements for audit organizations that also comply with peer review requirements of affiliated organizations
â€¢ new requirements for reporting waste that is detected during an audit
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Country USA
Brand CREATESPACE
Manufacturer CreateSpace Independent Publishing Platform
Binding Paperback
EANs 9781725179011
ReleaseDate 0000-00-00

Country	USA
Brand	CREATESPACE
Manufacturer	CreateSpace Independent Publishing Platform
Binding	Paperback
EANs	9781725179011
ReleaseDate	0000-00-00

Government Auditing Standards: 2018 Yellow Book

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