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Q. What do you understand by Yellow Book?
Yellow Book - Written by GENERAL ACCOUNTABILITY OFFICE, yellow book sets forth standards to be followed in auditing FINANCIAL STATEMENTS of entities which receive federal financial assistance. ‘Yellow Book' is the name given to ‘Government Auditing Standards' issued by Comptroller General of the United States that comprises standards for audits of government organizations, functions, activities andprograms and of government assistance received bynon-profit organizations, contractors and other nongovernment organizations.
if a proxy is voted as per his judgement other than member prescribed to him... what is the action to be taken?
Seek Out Transactions with Related Parties Within the course of the audit, the auditor carries out process that may identify the existence of transactions along with related
Financial Institutions and Banks - Audit Situations Financial Institutions Because of the recent collapse of many financial institutions, this is still a heavily regu
types of EDP accounting system and impact of EDP accounting controls
audit procedure for shares or common stock
Normal audit risk Indications that an audit is a normal risk audit are: (1) The client having management and staff who are competent and have integrity; (2) Where the client h
How do internal auditors add to the credibility of financial statements?
procedures for verifying a fixed assets
Accounting Principles - Intangible Assets IFRS 3 prescribes the financial reporting through an entity whenever it undertakes a business combination. A business combination is
Presentation and Disclosure - Audit Process Specific presentation involves presentation in accordance along with the suitable IFRS/IAS or International Accounting Standards.
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