Detail Proposed Changes to GAO's Yellow Book Promote Harmonization of Auditing Standards   Oleh:  Dalkin, James R. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 210 no. 6 (Dec. 2010), page 36-41. Topik: GAO's Yellow Book Promote Harmonization; Auditing Standards; Auditing Standards Board (ASB) Clarity Project. Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In August, the Government Accountability Office (GAO) issued proposed standards revising Generally Accepted Government Auditing Standards (GAGAS), commonly known as the “Yellow Book.” The update revises the July 2007 Yellow Book and is expected to be effective for audits beginning after Dec. 15, 2011, with the exception of the financial chapter, which will have an effective date to coincide with the AICPA’s Auditing Standards Board (ASB) Clarity Project. This article highlights the significant changes in the proposed standards. The Yellow Book was first published in 1972 and has been updated and revised over the years. Two primary factors are driving the current Yellow Book update: Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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