- Generally Accepted Government Auditing Standards
- GAGAS An alternative term for *Government Auditing Standards.
Auditor's dictionary. 2014.
Auditor's dictionary. 2014.
Government Auditing Standards — The U.S. *public sector auditing standards. Issued by the *General Accounting Office, and often referred to as either the Yellow Book or as Generally Accepted Government Auditing Standards, GAS address the audit of government and government… … Auditor's dictionary
Government Auditing Standards (Yellow Book) — The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the Yellow Book , are produced in the United States by the Government Accountability Office (GAO).The standards apply to both financial and performance audits… … Wikipedia
Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… … Wikipedia
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … Wikipedia
Government Accountability Office — Infobox Government agency agency name = Government Accountability Office abbreviation = GAO logo width = 200px logo caption = seal width = 140px seal caption = formed = July 11921 date1 = date1 name = date2 = date2 name = preceding1 = preceding2 … Wikipedia
auditing — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… … Universalium
History of information technology auditing — Information Technology Auditing (IT auditing) began as Electronic Data Process (EDP) Auditing and developed largely as a result of the rise in technology in accounting systems, the need for IT control, and the impact of computers on the ability… … Wikipedia
Materiality (auditing) — Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an… … Wikipedia
Federal Accounting Standards Advisory Board — Infobox Government agency agency name = Federal Accounting Standards Advisory Board nativename = nativename a = nativename r = logo width = 160px logo caption = seal width = seal caption = formed = October 1990 preceding1 = preceding2 = dissolved … Wikipedia
GAGAS — Generally Accepted Government Auditing Standards (Business » Accounting) … Abbreviations dictionary