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Mktg 87124 Audit Net 468x60
Mktg 87124 Audit Net 468x60
Government Audit Standards Yellow Book Must and Should Template

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Government Audit Standards Yellow Book Must and Should Template

Description

Requirements: Complying with GAGAS
2.02 GAGAS uses two categories of requirements, identified by specific terms, to describe the degree of responsibility they impose on auditors and audit organizations:
a. Unconditional requirements: Auditors and audit organizations must comply with an unconditional requirement in all cases where such requirement is relevant. GAGAS uses must to indicate an unconditional requirement.
b. Presumptively mandatory requirements:
Auditors and audit organizations must comply with a presumptively mandatory requirement in all cases where such a requirement is relevant except in rare circumstances.

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Standard (Non-IT) Audit Program

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Procedures

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English