The New Yellow Book

Table of contents

1. Cover
2. Title Page
3. Copyright
4. Chapter 1: Foundation and Principles for the Use and Application of Government Auditing Standards
   1. What is GAGAS?
   2. Brief history of Government Auditing Standards
   3. The 2018 Yellow Book
   4. Acquiring the Government Auditing Standards publication
   5. Why is GAGAS important?
   6. Types of GAGAS users
   7. Types of GAGAS engagements
   8. Terms used in this course and in GAGAS
5. Chapter 2: General Requirements for Complying with Government Auditing Standards
   1. Introduction
   2. Complying with GAGAS
   3. Relationship between GAGAS and other professional standards
   4. Stating auditor compliance with GAGAS in the audit report
6. Chapter 3: Ethics, Independence, and Professional Judgment
   1. Introduction
   2. Ethical principles
   3. Independence
   4. GAGAS conceptual framework approach to independence
   5. Providing nonaudit services to audited entities
   6. Consideration of specific nonaudit services
   7. Considerations regarding independence — Governments
   8. Documentation of independence considerations
   9. Professional judgment
7. Chapter 4: Competence and Continuing Professional Education
   1. Introduction
   2. Competence
   3. Continuing professional education
8. Chapter 5: Quality Control and Peer Review
   1. Introduction
   2. Quality control and assurance
   3. External peer review
   4. External peer review — Peer review teams
9. Chapter 6: Standards for Financial Audits
   1. Introduction
   2. Additional GAGAS requirements for conducting financial audits
   3. Practice exercise
   4. Additional GAGAS requirements for reporting on financial audits
   5. Case study
10. Chapter 7: Standards for Attestation Engagements and Reviews of Financial Statements
    1. Introduction
    2. Examination engagements
    3. Attest review and agreed-upon procedures engagements
    4. Review of financial statement engagements
11. Chapter 8: Fieldwork Standards for Performance Audits
    1. Introduction
    2. Planning
    3. Conducting the engagement
    4. Supervision
    5. Evidence
    6. Audit documentation
12. Chapter 9: Reporting Standards for Performance Audits
    1. Reporting on auditors’ compliance with GAGAS
    2. Report format
    3. Report content
    4. Obtaining the views of responsible officials
    5. Report distribution
    6. Reporting confidential or sensitive information
    7. Discovery of insufficient evidence after report release
13. Exempt Organizations Glossary
14. Index
15. Solutions
16. End User License Agreement