A 2010 study of mitochondrial DNA of the spoonbills by Chesser and colleagues found that the roseate and yellow-billed spoonbills were each other's closest relatives, and the two were descended from an early offshoot from the ancestors of the other four spoonbill species.
The Yellow Book standards help auditors hold the organizations they audit accountable. GAGAS contains requirements relating to ethics, independence, auditorsâ professional judgment and competence, quality control, performance of the audit, and reporting.
An auditor could use various approaches to meet the independence evaluation and. documentation requirements of the 2011 Yellow Book; therefore, use of this particular practice. aid is not required. This practice aid is intended to provide an illustration of one methodology. that could be used by an auditor.