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.
(GFOA) released a new edition of its classic âBlue Book,â. Governmental Accounting, Auditing, and Financial. Reporting (GAAFR). The first Blue Book was published some. 75 ago, in 1936. Subsequent editions appeared in 1951, 1968, 1980, 1988, 1994, 2001, and 2005, making this this latest ver-. sion the ninth edition.