| Tekijä: | Miller, J. R. Wolf, F. D. |
| Otsikko: | A look at the new yellow book: tomorrow's government audits. |
| Lehti: | Journal of Accountancy
1988 : NOV, VOL. 166:5, p. 64-66, 71, 73, 75, 78, 80 |
| Asiasana: | AUDITING STANDARDS PUBLIC SECTOR USA |
| Kieli: | eng |
| Tiivistelmä: | Review of issues and standards in financial audits, related to new US auditing standards. Substandard audits. The performance gap. New yellow book standards. Management accountability. Audit role. Auditor's reponsibility. Government financial audits. Upgrading professional proficiency. Training. Two tiered quality control. Internal and external quality control. Materiality criteria. Private-sector audits. Compliance. Detection of errors, irregularities and illegal acts. Internal control. Reporting standards. Audit procurement process. Boxes cover auditing standards. |
SCIMA