Gao 18568g united states government accountability office. Watch above for a closer look at lebron james, carmelo anthony. Use features like bookmarks, note taking and highlighting while reading gao yellow book government auditing standards 2018 revision. Oct 01, 2003 the biggest change to the 2018 gao yellow book for performance auditors is the inclusion of references to the 2014 gao green book, an internal control standard. The most important change to the yellow book is the green. This was the final season for the original twodivision format in both the eastern and western conferences, before each of the conferences added a. Gao comment letters gao provides comments to other standardsetting organizations proposals in letter form. The gao is the legislative auditor for the federal government. Jun 05, 2020 so for instance, in the state of texas, we have a law, the internal audit act, which asks that all state agencies and universities have internal audit shops and that they follow the yellow book and the red book simultaneously. On september 10, 2014 gao issued its revision of standards for internal control in the federal government. The 2003 nba finals was the championship round of the national basketball association nba s 200203 season, and the culmination of the seasons playoffs.
Jul 16, 2015 as we will see, the government accountability office gao bases the green book on a model of internal control created by the committee of sponsoring organizations of the treadway commission coso. Accountability office gao released an updated version of the government. Many auditors of federal, state, and local government programs use these standards, commonly referred to as generally accepted government auditing standards gagas, to produce their reports. This game was the 52nd edition of the north american national basketball association allstar game and was played during the 200203 nba season. Government auditing standards, also known as the yellow book, provide a framework for conducting high quality audits with competence, integrity. This game was the 52nd edition of the north american national basketball association nba allstar game and was played during the 200203 nba season the west defeated the east 155145 in double overtime, with kevin garnett of the. Walker noted that the revision sets forth changes from the 2003 revision that reinforce the principles of. The oig has stated that an iro should follow the standards for auditor independence set forth in the general accounting office gao, government auditing standards 2003 revision. In july 2007, the gao issued an omnibus revision to the yellow book. Compare and summarize the three primary types of government audits.
Statistics, leaders, and more for the 2003 04 nba season. Going gagas for the gao yellow book government book talk. The video required focusing on the basketball players wearing white jerseys. Red book archives 20201997 select year 2020 2019 2018 2017 2016 2015 2014 20 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997. Exposure draft was issued for public comment on april 5, 2017. Government accountability office gao yellow book government auditing standards 2018 revision by the comptroller general of the united statesaudits provide essential accountability and transparency over government programs. Jun 07, 2012 the name yellow book to many conjures memories of big yellow phone directories used with rotary dial phones however, in the government auditing world, yellow book is the moniker given to the government auditing standards manual, with its distinctive bright yellow cover that is issued by the comptroller general of the united states in the government accountability office gao. Proposed changes to gaos yellow book promote harmonization. The official site of the national basketball association.
Gao considered all comments and input in finalizing revisions to the standards. Follow the action on nba scores, schedules, stats, news, team and player news. The name yellow book to many conjures memories of big yellow phone directories used with rotary dial phones however, in the government auditing world, yellow book is the moniker given to the government auditing standards manual, with its distinctive bright yellow cover that is issued by the comptroller general of the united states in the government accountability office gao. Gao yellow book government auditing standards 2011 version united states government, comptroller general on. Purchase printed copies of the 2011 yellow book and 2018 yellow book online through the government publishing office or by calling 2025121800 or 18665121800. Jul 17, 2018 gao considered all comments and input in finalizing revisions to the standards. The tournament concluded with the western conference champion san antonio spurs defeating the eastern conference champion new jersey nets, 4 games to 2, in the nba finals. Effective with the implementation dates for the 2018 revision of the yellow book, the gao is retiring government auditing standards. The update revises the july 2007 yellow book and is expected to be effective for audits beginning after dec. Standards for internal control in the federal government. Gao18568g, accessible version, government auditing. Gao united states general accounting office by the comptroller general of the united states june 2003 government auditing standards 2003 revision gao 03673g d03673g. Government auditing standards, gao is also retiring. Guidance on gagas requirements for continuing professional education gao 05568g, april 2005 and.
Generally accepted government auditing standards yellow book. Gao yellow book government auditing standards 2018. But i am noticing that quite a few auditors are not familiar with the green book which was published by the gao in 2014. In this episode of the sample, leita hartfanta, cpa discusses when to apply the gao yellow book to your audit. The 2003 revision of the government auditing standards, often referred to as the yellow book or generally accepted government auditing standards gagas, was issued by the comptroller general of the united states in june 2003. Gao yellow book government auditing standards 2011. See all formats and editions hide other formats and editions. Gao government auditing standards update the new yellow book c h r i s t i n e h a r d e n, m b a, c p a, c g m a f e b r u a r y 5, 2 0 1 9 2 0 1 9 g f o a a 3 5 th a n n u a l c o n f e r e n c e. The gao first issued gagas, although not formally named that at the time, in 1972. Given the current challenges facing governments and their. The standards provide the overall framework for establishing and maintaining internal control and for identifying and addressing major performance and management challenges, and. Principles of federal appropriations law, also known as the red book, is gao s multivolume treatise concerning federal fiscal law. Standards for internal control in the federal government u.
Gao yellow book government auditing standards 2011 version kindle edition by comptroller general united states government author format. Gao yellow book government auditing standards 2011 version. Jun 26, 2018 15 years ago, some of the best basketball players to ever do it came out of the nba draft. Government auditing standards government accountability office. The official site of the nba for the latest nba scores, stats. The 2003 nba allstar game was an exhibition basketball game which was played on february 9, 2003 at the philips arena in atlanta, home of the atlanta hawks. Recently, the general accounting office gao released the 2003 revised government auditing standards, also referred to as the yellow book. The nba announced that 41 college and high school players and a record 31 international players had filed as earlyentry candidates for the 2003 nba draft.
Generally accepted government auditing standards yellow. Walker noted that the revision sets forth changes from the 2003 revision that reinforce the principles of transparency and accountability and provide the framework. The state auditor themselves is required to follow the yellow book. The yellow book provides standards and guidance for auditors and audit organizations, outlining. Gao issues revised yellow book standards for government auditors. Best practices for developing and managing capital program costs. The red book provides text discussion with reference to specific legal authorities to illustrate legal principles, their application, and exceptions. The standards became applicable for financial audits and attestation engagements of periods ending on or after january 1, 2004, and for performance audits beginning on or after january 1, 2004. Gao yellow book government auditing standards 2018 revision.
Effective with the implementation dates for the 2018 revision of. The 200304 nba season was the 58th season of the national basketball association. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. The official site of the nba for the latest nba scores. Welcome to the webinar evaluation form for the nasact webinar held march 1, 2017. Government auditing standards 2018 revision supersedes gao. W912ek18r0022, issued by the corps for debris management services. Audits provide essential ac countability and transparency over government programs. Player stat per game averages for the 2003 04 nba season. Page 1 gao 12331g government auditing standards united states government accountability office washington, d. Tim duncan was named nba finals mvp for the second time this postseason featured the most series. Government auditing standards 2018 revision supersedes.
Jun 23, 2020 nba 17 years later, the 2003 nba draft class changed the game guys like lebron and wade changed the course of nba history and the overall talent was incredible. Examine how the gao yellow book guides the audit process. Government accountability office gao government book talk. Auditing standards yellow book as a followon to a 2017 exposure draft. Gao yellow book government auditing standards 2018 revision kindle edition by gao, united states government.
Oct 03, 2018 ive had a few months to digest the changes to the 2018 yellow book government auditing standards,and ive taught a few seminars and webinars about the changes. Visit the gao website to read the requirements effective june 30, 2005, as outlined in the gao s guidance on gagas requirements for continuing education. The 2003 nba draft class was golden the shadow league. What reasons does the gao give for its disclaimer of opinion. In june 2003, the gao released an omnibus revision to the yellow book. This article presents key clauses regarding internal controls that you and your team should be aware of in the 2018 gaoyellow book. The 2003 nba playoffs was the postseason tournament of the national basketball association s 200203 season. The federal managers financial integrity act of 1982 fmfia requires the general accounting office gao to issue standards for internal control in government.
Describe how the gao s audit report excerpt satisfies the requirements in par. Garnett scored 37 points, grabbed 9 rebounds, and had. The west defeated the east 155145 in double overtime, with kevin garnett of the minnesota timberwolves winning the most valuable player. Yellow book changes will require additional cpe for auditors. So that is a state law that requires the use of it. Since the 2003 yellow book was issued, the government accountability office gao has worked to revise its 1991 document interpretation of continuing. Gao received 95 comment letters with over 1,700 individual comments on the exposure draft.
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