Government auditing standards have many aliases: Yellow Book Standards, Generally accepted government auditing standards, GAGAS, GAO auditing standards. So hopefully, you are in the right spot!
Yellow book standards
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?”
Management and auditor responsibilities for internal control
Management is ultimately responsible for establishing and implementing internal controls. Both the COSO literature and the GAO’s Green Book make that very clear. But because auditors use internal control concepts extensively in their work, the line can get blurred regarding management and auditor responsibilities for internal control. You see, the COSO model and the Green […]
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