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Table of Contents <br />(Yellow Book 2011 Revision) <br />Section IIntroduction and Overview <br />Introduction...............................................................I-1 <br />Mission......................................................................I-1 <br />Authority and Independence.....................................I-2 <br />Annual Audit Plan.....................................................I-3 <br />County-wide Risk Assessment Model......................I-4 <br />Relationship between GAGAS and Other <br />Professional Standards..................................I-5 <br />What is an Audit?......................................................I-5 <br />Financial Audits........................................................I-6 <br />Attestation Engagements..........................................I-7 <br />Performance Audits..................................................I-9 <br />Nonaudit Services...................................................I-10 <br />Follow-up Audits and Monitoring of Audit <br />Recommendations.......................................I-10 <br /> <br />Section IIEthical Principles and General Standards <br />Introduction..............................................................II-1 <br />Ethical Principles.....................................................II-1 <br />The Public Interest.......................................II-2 <br />Integrity........................................................II-2 <br />Objectivity....................................................II-3 <br />Proper Use of Government Information, <br />Resources,andPosition...................II-3 <br />*Professional Behavior..................................II-4 <br />General Standards....................................................II-4 <br />Independence...............................................II-4 <br />Professional Judgment...............................II-12 <br />Competence................................................II-14 <br />Quality Control Assurance.........................II-17 <br />Charter Protections.................................................II-21 <br />OLA Independence Policies and Procedures.........II-22 <br />Staff Independence and assignment...........II-22 <br />Contract auditors and specialists................II-23 <br />*Provision of nonaudit services..................II-23 <br />Impairment after report issuance...............II-23 <br />OLA CPE Policies and Procedures........................II-24 <br />OLA Professional Judgment Policies <br />And Procedures..............................II-26 <br />i <br />Supplement 1 (12-2013) <br /> <br />