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Government Auditing Standards: Amendment No. 3: Independence
Government Auditing Standards: Amendment No. 3: Independence
Our Price: $20.00
Year: 2002
Pages: 56
Binding Paperback

Product Code: 075672466X

David M. Walker (ed.). This amendment substantially changes the previous standard to better serve the public interest & to maintain a high degree of integrity, objectivity, & independence for audits of government entities. While this new amendment deals with a range of auditor independence issues, the most significant change relates to the rules associated with non-audit, or consulting services. Included as Appendix I is a version of the standard which shows the deletion of language appearing in the 1994 Yellow Book with a strikeout, & presents the new or amended language with bold & italics. Also contains a list of members of the Comptroller Generalís Advisory Council on Government Auditing Standards.

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