Auditing Question-need by Sunday 8/2/2015 @ 4:0 P.M (EST)

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Written Assignment 6

Chapter 3 of the Yellow Book presents four general standards for government audits. These standards are: (1) Independence; (2) professional judgment; (3) competence; and (4) quality control and assurance.

Write a summary of the key components of the four general standards. Your answer should include discussion of the following topics and, for each, should show a typical or example application:

  • Independence: reasons for and meaning of independence
  • Types of impairments to independence
  • The effects of nonaudit services on auditors’ independence
  • Meaning of professional judgment
  • Elements of competence
  • Requirements for Continuing Professional Education (CPE)
  • Elements of quality control and assurance
  • Requirements for external peer review


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