2011 yellow book. Known as the Yellow Book.

2011 yellow book. Known as the Yellow Book. The Yellow Book contains standards for financial audits, attestation engagements, and performance audits as well as specific requirements for individual auditors and audit organizations. 9 Office of Internal Audit You are here: Home Office of Internal Audit documents Yellow Book 2011 Newly revised in 2011. Effective Date The 2018 revision of the Yellow Book Purpose of This Practice Aid This practice aid will assist auditors performing audits1 in accordance with the 2011 revision to Government Auditing Standards2 (the 2011 Yellow Book) issued by the Government Accountability Office (GAO) in identifying and evaluating threats to independence for nonaudit services when considering whether to provide a nonaudit service. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. Note: The following Yellow Book crosswalk includes all sections of the 2011 and 2018 versions (organized by 2011 section). Jul 17, 2018 · The Yellow Book provides standards and guidance for auditors and audit organizations, outlining the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Contains the auditing standards promulgated by the Comptroller General of the United States. It will also assist auditors The 2011 Yellow Book revisions represent a modernized version of the standards, taking into account recent changes in other auditing standards, including the international standards. Sep 4, 2012 · The professional standards and guidance contained in this document, commonly referred to as generally accepted government auditing standards (GAGAS), provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. Dec 1, 2011 · Government Auditing Standards: 2011 Revision (Supersedes GAO-07-731G) [Reissued on January 20, 2012] GAO-12-331G Published: Dec 01, 2011. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. The 2011 revision of Government Auditing Standards represents a modernized version of the standards, taking into account recent changes in other auditing standards, including international standards. 2011 Yellow Book Projected Dates Issue interim revision of GAGAS in August Effective for financial audit periods ending on or after December 15, 2012 Effective for attestation periods ending on or after December 15, 2012 Effective for performance audits starting on or after December 15, 2012 Jun 10, 2021 · The 2011 Yellow Book Applicability (Continued) Chapters 6 and 7 apply only to performance audits Chapter 6: Field Work Standards for Performance Audits Chapter 7: Reporting Standards for Performance Audits Appendix: Provides additional guidance (not requirements) for all GAGAS engagements Interpretations: Available on the Yellow Book web page. Publicly Released: Jan 23, 2012. . Based on single audits submitted to the FAC for 2011, there would be approximately 6,300 fewer entities subject to a single audit, with only a reduction coverage of approximately $3. The left column shows the 2011 section, with yellow highlights on words/phrases that were removed or reworded. bphlygov kye qamw grg lvgl nxjakbw qavxhy immsp snvme asqbmtdh