Transcription of GOVERNMENT AUDITING STANDARDS - GAO
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GOVERNMENT AUDITING STANDARDS 2018 Revision By the Comptroller General of the United States July 2018 GAO-18-568G United States GOVERNMENT Accountability Office GOVERNMENT AUDITING STANDARDS 2018 Revision By the Comptroller General of the United States July 2018 GAO-18-568G United States GOVERNMENT Accountability Office The 2018 revision of GOVERNMENT AUDITING STANDARDS 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. Early implementation is not permitted. The 2018 revision of GOVERNMENT AUDITING STANDARDS supersedes the 2011 revision (GAO-12-331G, December 2011), the 2005 GOVERNMENT AUDITING STANDARDS : Guidance on GAGAS Requirements for Continuing Professional Education (GAO-05-568G, April 2005), and the 2014 GOVERNMENT AUDITING STANDARDS : Guidance for Understanding the New Peer Review Ratings (D06602, January 2014).
Chapter 6: Standards for Financial Audits 109 ... Identifying Sources of Evidence and the Amount and Type of Evidence Required 177 Using the Work of Others 177 Supervision 179 ... considerations for when internal control is significant to the audit objectives. Letter .
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