Genuine Learning Blog: Yellow Book Technical Update
Автор: South Carolina Association of CPAs
Загружено: 2021-04-23
Просмотров: 115
Описание:
The U.S. Government Accountability Office has issued a technical update to Yellow Book. In a very rare move, GAO has made modifications to a handful of paragraphs in the 2018 Yellow Book. The updates address the concept of equity, SKE for nonaudit services, and changes to the evaluation of internal controls for performance audits. Updates were effective upon issuance.
Call to Action: What impact will these changes have on your Yellow Book engagements?
Government Auditing Standards: 2018 Revision Technical Update April 2021 (Supersedes GAO-18-568G): https://www.gao.gov/products/gao-21-368g
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