{"product_id":"the-new-yellow-book-isbn-9781119784630","title":"The New Yellow Book","description":"\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 education\u003c\/li\u003e \u003cli\u003eQuality control and peer review\u003c\/li\u003e \u003cli\u003eStandards for financial audits\u003c\/li\u003e \u003cli\u003eStandards for attestation engagements and reviews of financial statements\u003c\/li\u003e \u003cli\u003eFieldwork standards for performance audits\u003c\/li\u003e \u003cli\u003eReporting standards for performance audits\u003c\/li\u003e \u003c\/ul\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 \u003cp\u003e\u003cb\u003eRebecca Meyer\u003c\/b\u003e, CPA, CGMA, is President of RAM CPA, PLLC located in Raleigh, NC and is a seasoned CPA and management accountant with more than 22 years of technical finance and leadership expertise in various aspects of attest, accounting and compliance services. Her firm specializes in collaborating with state and local governments, nonprofit organizations, small businesses, regulators, and other CPA firms to provide high quality audit, attest, accounting, finance, and compliance services. Prior to forming her own firm, Ms. Meyer worked for 11 years as a Technical Manager in the AICPA's Professional Ethics Division, where she helped to enforce the AICPA's Code of Professional Conduct by investigating allegations of violations of technical accounting and attest standards, including U.S. Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Generally Accepted Government Auditing Standards (GAGAS), Uniform Guidance, ERISA, and others. In this role, she assisted in remediation and education of members to improve the overall quality of professional services performed in the industry. She specializes in government, nonprofit and single audit engagements. She serves on the AICPA's Technical Standards Subcommittee as well as the Government Accounting and Auditing Committee and the Nonprofit Accounting and Auditing Committee of the North Carolina Association of CPAs.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990300147941,"sku":"NP9781119784630","price":117.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119784630.jpg?v=1761787261","url":"https:\/\/k12savings.com\/products\/the-new-yellow-book-isbn-9781119784630","provider":"K12savings","version":"1.0","type":"link"}