The Government Accountability Office issued guidance (www.gao.gov/govaud/ybcpe2005.pdf) to auditors and audit organizations for implementing the continuing professional education (CPE) requirements prescribed by the 2003 revision (www.gao.gov/govaud/ybk01.htm) of Government Auditing Standards (GAS), also known as the yellow book.* The Government Accountability Office The Government Accountability Office (GAO) is the audit, evaluation, and investigative arm of the United States Congress, and thus an agency in the Legislative Branch of the United States Government. issued guidance (www.gao.gov/ govaud/ybcpe2005.pdf) to auditors AUDITORS, practice. Persons lawfully appointed to examine and digest accounts referred to them, take down the evidence in writing, which may be lawfully offered in relation to such accounts, and prepare materials on which a decree or judgment may be made; and to report the whole, together and audit organizations for implementing the continuing professional education (CPE (Customer Premises Equipment) Communications equipment that resides on the customer's premises. CPE - Customer Premises Equipment ) requirements prescribed pre·scribe v. pre·scribed, pre·scrib·ing, pre·scribes v.tr. 1. To set down as a rule or guide; enjoin. See Synonyms at dictate. 2. To order the use of (a medicine or other treatment). by the 2003 revision (www.gao.gev/govaud/ ybk01.htm) of Government Auditing Standards (GAS), also known as the yellow book. The guidance expands and modernizes the types of programs and the list of subjects that could satisfy CPE requirements under GAS. Its provisions are effective for CPE measurement periods that began on or after June 30, 2005. |
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