Need to develop an audit methodology? Check out the perfomance audit chapters in the Yellow Book
Do you need to develop an audit methodology and don’t want to rely on the entire body of knowledge that exists in the SASs?
How could you wind up in that situation?
You might need to develop an audit model for your church denomination, or field programs of an international relief and development organization, or local affiliates of a national organization. Obviously you could just tell your local programs to find a CPA and have them comply with GAAS.
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