AICPA 4-25

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Author:
Anonymous
ID:
81578
Filename:
AICPA 4-25
Updated:
2011-04-25 00:19:23
Tags:
AICPA
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Description:
AICPA
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  1. GAO audits are
    For audits involving governmental entities or government contracts
  2. DOL audits are
    for pension plans
  3. Bank regulator audits are
    of entities insured by the FDIC, FSLIC, etc.
  4. GAO standards apply to
    Auditors employed by the federal government or who audit a governmental entity or government contract.
  5. Book of GAO standards
    Yellow Book
  6. Ethical principles addressed by the Yellow Book
    • Public interest
    • Integrity
    • Objectivity
    • Professional behavior
    • Proper use of government information, resources, and position
  7. DOL covered members (called members)
    • All owners, partners, or shareholders in the accounting firm
    • All professional employees who participate in the audit
    • All professional employees who are located in an office that participates in a significant portion of the audit

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