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Government Auditing Standards: 2010 Exposure Draft

Description: Guidance issued by the Government Accountability Office with an abstract that begins "This letter describes the process used by GAO for revising GAGAS, summarizes the proposed major changes, discusses proposed effective dates, and provides instructions for submitting comments on the proposed standards."
Date: August 1, 2010
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Implementation Tool: Professional Requirements Tool for Use in Implementing Requirements Identified by "Must" and "Should" in the July 2007 Revision of Government Auditing Standards

Description: Guidance issued by the Government Accountability Office with an abstract that begins "This is the Government Auditing Standards Implementation Tool. This document outlines the professional requirements tool for use in implementing requirements identified by "must" and "should" in the July 2007 revision of Government Auditing Standards. This document is supplementary to the July 2007 revision. The Implementation Tool does not apply to the December 2011 revision."
Date: December 31, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Independence (Exposure Draft)

Description: Other written product issued by the General Accounting Office with an abstract that begins "GAO presented an exposure draft of the its revised government auditing standards to audit officials and others interested in government auditing standards, which summarized proposed changes to financial auditing standards."
Date: May 4, 2001
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: 1999 Revision (Superseded by GAO-03-673G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This August 13, 1999, edition of the Government Auditing Standards has been superseded. This document outlines standards that contain requirements for auditor reporting on internal control."
Date: August 13, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: 2011 Revision (Supersedes GAO-07-731G) [Reissued on January 20, 2012]

Description: Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-731G, Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2011 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2007 revision."
Date: December 1, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: 2006 Revision (Exposure Draft)(Superseded by GAO-07-162G)

Description: Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-07-162GG, Government Auditing Standards: January 2007 Revision. This is the Exposure Draft of the Government Auditing Standards 2006 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 2003 revision."
Date: June 1, 2006
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Answers to Independence Standard Questions

Description: Guidance issued by the General Accounting Office with an abstract that begins "In January 2002, GAO issued an amendment to Government Auditing Standards, Amendment No. 3, Independence, which substantially changed the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity and independence for audits of government entities. GAO has received many inquiries about the new independence standard due to its significant effect on audits of federal entities and funds and on those who have adopted or are otherwise required to use Government Auditing Standards. Accordingly, this document responds to questions related to the independence standard's implementation time frame, underlying concepts, and application in specific nonaudit circumstances."
Date: July 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: 2002 Revision (Exposure Draft) (Superseded by GAO-03-673G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."
Date: January 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Independence (Preliminary Views)

Description: Other written product issued by the General Accounting Office with an abstract that begins "GAO presented a draft of its revised government auditing standards to audit officials and others interested in government auditing standards, which summarized the Advisory Council on Government Auditing Standards' views on the proposed changes to financial auditing standards."
Date: April 14, 2000
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: January 2007 Revision (Superseded by GAO-07-731G)

Description: Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-07-731G, Government Auditing Standards: July 2007 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision."
Date: January 31, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education

Description: Guidance issued by the Government Accountability Office with an abstract that begins "This document provides guidance to auditors and audit organizations in implementing the continuing professional education requirements prescribed by the 2003 revision of Government Auditing Standards."
Date: April 1, 2005
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-07-162G, Government Auditing Standards: January 2007 Revision. This is the Government Auditing Standards 2003 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 1994 revision."
Date: June 1, 2003
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: July 2007 Revision (Superseded by GAO-12-331G)

Description: Guidance issued by the Government Accountability Office with an abstract that begins "This publication is superceded by GAO-12-331G, Government Auditing Standards: December 2011 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision."
Date: July 2, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems

Description: Other written product issued by the General Accounting Office with an abstract that begins "GAO presented a guide on its revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to document in the working papers the basis for assessing control risk at the maximum level for assertions that are significantly dependent on computerized systems."
Date: May 1, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)

Description: Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."
Date: January 1, 2002
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Government Auditing Standards: Amendment No. 2--Auditor Communication

Description: Other written product issued by the General Accounting Office with an abstract that begins "GAO presented a guide on its revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to document in the working papers the basis for assessing control risk at the maximum level of assertions that are significantly dependent on computerized systems."
Date: July 1, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department