Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 234
Release: 2019-03-24
Genre: Reference
ISBN: 0359536395

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. 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. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Public Sector Audit

Public Sector Audit
Author: Carolyn J. Cordery
Publisher: Routledge
Total Pages: 110
Release: 2020-11-22
Genre: Business & Economics
ISBN: 0429510306

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.

Quality of Internal Auditing in the Public Sector

Quality of Internal Auditing in the Public Sector
Author: Plamena Nedyalkova
Publisher: Springer Nature
Total Pages: 266
Release: 2019-10-17
Genre: Law
ISBN: 3030293297

This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.

Contemporary Issues in Public Sector Accounting and Auditing

Contemporary Issues in Public Sector Accounting and Auditing
Author: Simon Grima
Publisher: Emerald Group Publishing
Total Pages: 364
Release: 2021-01-18
Genre: Business & Economics
ISBN: 1839095083

Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Public Sector Audit

Public Sector Audit
Author: Carolyn J. Cordery
Publisher: Routledge
Total Pages: 110
Release: 2020-11-22
Genre: Business & Economics
ISBN: 9780429201639

"This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as exploring the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field"--

Quality Matters

Quality Matters
Author: John Winston Mayne
Publisher: Routledge
Total Pages: 389
Release: 2018-12-12
Genre: Political Science
ISBN: 1351322427

Information--regular, systematic, reliable--is the life-blood of democracy and the fuel of effective management. Surely today there is no problem with information, for this is the age of information overload. It pours onto our computer screens and out of our printers. Indeed, many governments claim, often with some justification, to be more open and transparent than ever before. But what if the life-blood is contaminated, or the fuel polluted? Then the body politic sickens and the engine of public management runs rough. It is the vital issue of the quality of the information we receive that this book addresses. Quality Matters compares approaches across different jurisdictional settings and across three different types of information evaluation. The chapters describe and analyze quality assurance in a number of countries and within a variety of international organizations. These have been selected either because they are widely considered to be leaders in evaluating information or because they have experience with assuring quality information that can instruct others. Contributors are from Australia, Canada, the European Union, France, the Netherlands, New Zealand, Sweden, Switzerland, United Kingdom, United States, and the World Bank. This pioneering study analyzes practices for assuring the quality of evaluation, performance auditing, and reporting in the face of political, organizational, and technical obstacles. A final chapter addresses the extent to which quality assurance systems become bothersome rituals or remain meaningful mechanisms to ensure quality control. This well-structured volume will be of particular interest to policymakers and adds much to the literature on program evaluation and performance auditing.

Government Auditing Standards

Government Auditing Standards
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
Total Pages: 242
Release: 2012
Genre: Business & Economics
ISBN: 9781780397030

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

The Future of Auditing

The Future of Auditing
Author: David Hay
Publisher: Routledge
Total Pages: 80
Release: 2019-06-20
Genre: Business & Economics
ISBN: 1351105469

The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.