Yellow Book: Staying Compliant with Government Auditing Standards
Available Anytime
Location:
Online
11Credits
Accounting and Auditing
Registration is Open
FICPA Members
Nonmembers
$265.00 Regular Price
Product Code: AI23-YBRV
Level: Basic
Vendor: AICPA CPE Division
Field of Study: Accounting (Governmental)
Overview:
The guidance you need.
Understand the concepts and standards of generally accepted government auditing standards (GAGAS) so that you can perform Yellow Book audits.
Baseline
Gain an excellent baseline of information for understanding the Yellow Book, with guidance found in the 2018 revision of Government Auditing Standards.
With guidance related to independence and peer review, increase your knowledge of the requirements and application guidance related to the following:
- Ethics
- Independence
- Standards for financial audits
- Attestation engagements
- Performance audits
Objectives:
Learning Outcomes
- Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS).
- Recognize the requirements found in Government Auditing Standards (Yellow Book).
- Identify the requirements and guidance related to independence.
- Recall the requirements regarding CPE, professional judgment, quality control, and peer review under GAGAS.
- Identify the additional requirements for performing and reporting on a financial audit under GAGAS.
- Recall the requirements for performing attestation and review of financial statement engagements and performance audits under GAGAS.
Major Topics:
Key Topics
- Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)
- General requirements for complying with the Yellow Book
- Ethics, independence, and professional judgment
- Competence and continuing professional education
- Quality control and peer review
- Standards for financial audits
- Standards for attestation engagements and reviews of financial statements
- Fieldwork standards for performance audits
- Reporting standards for performance audits
Designed For:
Who Will Benefit
Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision (Yellow Book)