Chapter 5 of the 2024 Yellow Book specifies 6 engagement quality objectives. Audit teams use these objectives to assess quality risk and design responses to address those risks. Be careful… These objectives overlap quite a bit!
Gao yellow book
7 Steps of Quality Management
The 2024 Yellow Book lays out 7 steps of quality management for government audits. This summary will help jumpstart your compliance journey.
The Self-Interest Threat
In order to keep their jobs, auditors must moderate the information in their audit reports. This creates a self-interest threat to independence.
When Is the GAO Yellow Book Applicable?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses when to apply the GAO Yellow Book to your audit.
How Much Yellow Book CPE Should I Earn?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA answers the question, “How Much Yellow Book CPE Should I Earn?”
When is the Yellow Book Applicable?
A law, regulation, or policy has to call the yellow book into play for it to be applicable. You can audit a government, but not have to use the government auditing standards.
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