The Comptroller and Auditor General of India
Author: R. K. Chandrasekharan
Publisher:
Published: 1990
Total Pages: 624
ISBN-13:
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Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 234
ISBN-13: 0359536395
DOWNLOAD EBOOKAudits 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.
Standards for Internal Control in the Federal Government
Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 88
ISBN-13: 0359541828
DOWNLOAD EBOOKPolicymakers 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.
The Role of the Comptroller and Auditor General
Author: Great Britain. Treasury
Publisher:
Published: 1980
Total Pages: 52
ISBN-13:
DOWNLOAD EBOOKBudget Process Law Annotated
Author: William G. Dauster
Publisher: William G Dauster
Published: 1993-09
Total Pages: 902
ISBN-13: 9780160417269
DOWNLOAD EBOOKGovernment Auditing Standards
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
Published: 2012
Total Pages: 242
ISBN-13: 9781780397030
DOWNLOAD EBOOKNewly 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.
Public Sector Auditing
Author: Sir John Bourn
Publisher: John Wiley & Sons
Published: 2008-07-31
Total Pages: 426
ISBN-13: 9780470725344
DOWNLOAD EBOOKDrawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.
Curbing Corruption
Author: Rick Stapenhurst
Publisher: World Bank Publications
Published: 1999-01-01
Total Pages: 262
ISBN-13: 9780821342572
DOWNLOAD EBOOKPart III: Three case studies.
Yellow Book: Government Auditing Standards
Author: Allison J. Harrell
Publisher: John Wiley & Sons
Published: 2018-04-09
Total Pages: 180
ISBN-13: 111951245X
DOWNLOAD EBOOKDo 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.
Audit, Accountability and Government
Author: Fidelma White
Publisher: Oxford University Press
Published: 1999
Total Pages: 246
ISBN-13: 9780198262329
DOWNLOAD EBOOKThis text explains the constitutional purpose and significance of audit, and aspects of accountability in the British system of government. It suggests that audit delivers managerial accountability. It explains the basic concepts of accounting and audit, and sets audit in its historical context.
