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What is Gagas audit?

Generally Accepted Government Auditing Standards (GAGAS) , also known as the Yellow Book, are the guidelines for audits created by the Comptroller General and the audit agency of the United States Congress, the Government Accountability Office.

What does the Arkansas auditor do?

As one of Arkansass seven constitutional officers, the Auditor of State plays a very important role in the day-to-day business of state government. The Auditor is the general accountant for the State and serves as the payroll officer for the Executive, Legislative and Judicial branches.

How do you determine docHub accounts in audit?

Identifying docHub Accounts and Disclosures and Their Relevant Assertions Size and composition of the account; Susceptibility to misstatement due to error or fraud; Volume of activity, complexity, and homogeneity of the individual transactions processed through the account or reflected in the disclosure;

What is the FSA audit?

Functional safety audit is intentionally separated from functional safety assessment in the IEC series of functional safety standards. The goal is for an audit of procedures and records to determine whether an appropriate functional safety management system is in place, and it is being followed.

Which of the following is a docHub risk to independence per the 2018 Yellow Book?

Under the 2018 Yellow Book, if the auditor is preparing the financial statements in their entirety (from a client-provided trial balance or underlying accounting records), it is a docHub threat for which sufficient safeguards must be applied to reduce the threat to an acceptable level and this should be documented

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