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Updated 20 October 2020 to add August 2020 COVID-19 GAGAS Audit Alert Government Auditing Standards 2018 Final GAO-18-568G: Published: July 17, 2018. Includes: Professional Standards Update (PSU) No. 73, January 2019 through March 2019. Table of Contents printed on back of book for quick reference. Check out the audio PODCAST at: https: //government-auditing-standards-audio-book.castos.com 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. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. Effective Date The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Some of the key changes to the Yellow Book include: - a new format that differentiates requirements from application guidance - updated internal control requirements and guidance - revised continuing professional education requirements to ensure greater auditor proficiency in GAGAS - revised peer review requirements for audit organizations that also comply with peer review requirements of affiliated organizations - new requirements for reporting waste that is detected during an audit Download Kindle eBook FREE when you buy this book. Why buy a book you can download for free? We print this book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. We look over each document carefully and replace poor quality images by going back to the original source document. We proof each document to make sure it's all there - including all changes. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the latest version from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these large documents as a service so you don't have to. The books are compact, tightly-bound, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a SDVOSB. If you like the service we provide, please leave positive review on Amazon.com. USGOVPUB.COM

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