Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Download or read book Federal Information System Controls Audit Manual FISCAM written by Robert F. Dacey and published by DIANE Publishing. This book was released on 2010-11 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
Download or read book Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Download or read book Yellow Book Government Auditing Standards written by Allison J. Harrell and published by John Wiley & Sons. This book was released on 2018-04-09 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Download or read book The Law of Companies written by Thomas B. Courtney and published by Bloomsbury Publishing. This book was released on 2017-01-11 with total page 2928 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fourth edition of the leading company law textbook, provides the most authoritative and comprehensive commentary on Irish company law following the commencement of the Companies Act 2014. The Companies Act 2014 makes the most far-reaching and fundamental changes to Irish company law in two generations, putting forward a radically different approach whereby the private company limited by shares will become the new model company. The structure of the fourth edition of this highly regarded title mirrors this new Act. The Act comprises over 1,448 Parts and represents the modern statement of the law applicable to the formation of companies, administration and management to their winding up and dissolution, incorporating the rights and duties of their officers, members and creditors. The Act commences on 1 June 2015 and introduces significant changes for companies operating in Ireland. This work has been expanded and revised to account for these legislative changes and important case law. As chairperson of the Company Law Review Group, whose recommendations greatly informed the new Act and as a leading practitioner of company law, Tom Courtney has a unique insight to the new legislation, its purpose and interpretation.The fourth edition is virtually a complete re-write and at approximately 2,900 pages it is some 400 pages longer than the last edition. Fully updated to take account of the dozens of judgments from the Irish and UK courts that have been delivered since the previous edition as well as the new statutory provisions, the fourth edition of The Law of Companies is a 'must have' for all practitioners, students and users of Irish company law.
Download or read book Irish Company Secretary s Handbook written by Jacqueline McGowan-Smyth and published by Bloomsbury Publishing. This book was released on 2019-09-26 with total page 1956 pages. Available in PDF, EPUB and Kindle. Book excerpt: Irish Company Secretary's Handbook examines the company secretarial requirements contained in the Companies Acts and relevant EU regulations. The book includes useful chapters on all areas of company secretarial practice, including annual returns, directors' and auditors' responsibilities as well as statutory disclosure requirements. It gives a clear explanation of the many day-to-day functions of a company secretary along with a large number of up-to-date precedents, practical checklists, step-by-step instructions and best practice guidelines. This practical title covers the wide range of developments that have recently affected company secretarial practice and procedure, most notably Companies Act 2014, the changes to the Criminal Justice legislation, and the introduction of GDPR. For ease of use a downloadable version of all precedents that appear in the book is provided. This is a 'must have' book for company secretaries and assistant company secretaries in company formation businesses, law firms and accountancy practices as well as for law students. Solicitors in private practice, in-house solicitors and accountants will also find this a useful resource.
Download or read book GAO Documents written by United States. General Accounting Office and published by . This book was released on 1985 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Catalog of reports, decisions and opinions, testimonies and speeches.
Download or read book The Code of Federal Regulations of the United States of America written by and published by . This book was released on 1999 with total page 1220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
Download or read book Tennessee Valley Authority Oversight written by United States. Congress. Senate. Committee on Environment and Public Works. Subcommittee on Regional and Community Development and published by . This book was released on 1985 with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Code of Federal Regulations written by and published by . This book was released on 2000 with total page 1188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Audit Reports Post Sarbanes Oxley written by Susan M. Switzer and published by John Wiley & Sons. This book was released on 2007-01-06 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brimming with commonsense advice delivered in a conversational, easy-to-read style, Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting helps you transform raw data into useable information and then translate that information into actionable messages while complying with the SOX Act.
Download or read book Hearings written by United States. Congress Senate and published by . This book was released on 1959 with total page 1834 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Business Continuity written by Rolf von Roessing and published by Rothstein Associates Inc. This book was released on 2002 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book not only provides a general outline of how to conduct different types of business continuity audits but also reinforces their application by providing practical examples and advice to illustrate the step-by-step methodology, including contracts, reports and techniques. The practical application of the methodology enables the professional auditor and BCM practitioner to identify and illustrate the use of good BCM practice whilst demonstrating added value and business resilience
Download or read book Annual Report of the Secretary of the Treasury on the State of the Finances for the Year written by United States. Department of the Treasury and published by . This book was released on 1930 with total page 1012 pages. Available in PDF, EPUB and Kindle. Book excerpt:
