When auditors report to the auditee and not to the governing body, they are suffering a structural threat to independence.
2018 Yellow Book
What are the Yellow Book CPE Rules?
This is the best time of year to review the GAO Yellow Book CPE rules for government auditors and register for courses in 2023 to ensure you’re compliant.
The Implementation Date of the 2018 Yellow Book is Near
The implementation date of the 2018 Yellow Book is near for performance auditors – audits beginning after July 1 this year! Check out this quote from the introductory letter of the 2018 Yellow Book: The 2018 revision of Government Auditing Standards is effective for financial audits, attestation engagements, and reviews of financial statements for periods […]
2018 GAO Yellow Book Revisions
The 2018 GAO Yellow Book revisions are out and the biggest addition is the Green Book, which is all about internal controls. Are you ready?