AuditNet Resource List
This is the site for KARL: The Official Kaplan's AuditNet Resource List, developed by James M. Kaplan. The List presents a large number of annotated links to sites of interest to auditors and accountants. Coverage is from the local and state level to around the world.
The Internal Auditing World Wide Web (IAWWW)
The IAWWW is developed at Dartmouth "as a production prototype demonstration project that may be able to act as a warehouse of information and knowledge pertaining to the Internal Auditing Profession and Functions across all associations, industries and countries". The site includes a wide selection of news sites.
Institute of Internal Auditors (IIA)
The Audit Resource Center is the site of the IIA, the primary organization for auditors. The site includes a "CIA Certification" link (same URL) giving the requirements for becoming a Certified Internal Auditor (CIA).
Government Auditing Standards (The Yellow Book)
GAGAS, from the General Accounting Office (GAO). "Government Auditing Standards (the "yellow book") contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations."
Circular No. A-133: Revised to show changes published in the
Federal Register June 27, 2003
GAGAS, from the General Accounting Office (GAO). "This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.
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PCAOB (Public Company Accounting Oversight Board)
“The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports”. The PCAOB sets auditing standards for External Auditors.
Daniel Hanne
dhanne@csupomona.edu
July 2008
