| Standards and Audit Management | | Print | |
| Written by Leah Underwood |
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The following links offer guidance on current auditing standards and provide information on how to manage an audit team. Please suggest other auditing links! Government Auditing Standards (Yellow Book): The "Yellow Book" contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other non-government organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.
http://www.gao.gov/govaud/ybk01.htm American Institute of CPAs (AICPA):
The AICPA provides a unique website, CPA2Biz. It is a key source for products and services that CPAs use to fulfill their professional needs and the needs of their business clients and employers. Training for implementation of the revised yellow book standards:
https://www.cpa2biz.com/CS2000/Products/CPA2BIZ/CPE+Self-Study/The+Revised+Yellow+Book+Government+Auditing+Standards.htm |