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· 분류 : 외국도서 > 경제경영 > 회계감사
· ISBN : 9781119512349
· 쪽수 : 176쪽
목차
Overview Overview-1
Generally Accepted Government Auditing Standards (Yellow Book) Overview-1
Rationale for GAGAS Overview-2
Brief History of the GAS Overview-3
Acquiring the Government Auditing Standards Publication Overview-5
Advisory Council on GAGAS Overview-6
Chapter 1 Government Auditing: Foundation and Ethical Principles 1-1
Purpose and Applicability of GAGAS 1-3
Auditors, Audit Organizations, and Audits 1-4
Ethical Principles 1-5
Chapter 2 Standards for Use and Application of GAGAS 2-1
Types of GAGAS Audits and Attestation Engagements 2-2
Use of Terminology to Define GAGAS Requirements 2-10
Relationship between GAGAS and Other Professional Requirements 2-11
Stating Compliance with GAGAS in the Auditors’ Report 2-12
Other Important Concepts 2-13
Chapter 3 General Standards 3-1
Independence 3-2
Professional Judgment 3-18
Competence 3-20
Quality Control and Assurance 3-23
Chapter 4 Standards for Financial Audits 4-1
Additional GAGAS Requirements for Performing Financial Audits 4-2
Additional GAGAS Reporting Requirements for Financial Audits 4-6
Additional GAGAS Considerations for Financial Audits 4-13
Practice Exercises 4-15
Chapter 5 Standards for Attestation Engagements 5-1
Examination Engagements 5-3
Review Engagements 5-13
Agreed-Upon Procedures Engagements 5-16
Chapter 6 Fieldwork Standards for Performance Audits 6-1
Important Concepts Related to Performance Audits 6-2
Fieldwork Requirements for Performance Audits 6-4
Chapter 7 Reporting Standards for Performance Audits 7-1
Reporting 7-2
Report Contents 7-3
Distributing Reports 7-10
Chapter 8 Compliance Audits Under the Uniform Guidance 8-1
Glossary
Index
Solutions
Chapter 1 Solutions 1
Chapter 2 Solutions 1
Chapter 3 Solutions 2
Chapter 4 Solutions 4
Chapter 5 Solutions 7
Chapter 6 Solutions 8
Chapter 7 Solutions 9
Chapter 8 Solutions 10