Yellow Book: Staying Compliant with Government Auditing Standards WEBCAST

Overview

Understand the concepts and standards of generally accepted government auditing standards (GAGAS) so that you can perform Yellow Book audits. Gain an excellent baseline of information for understanding the Yellow Book, with guidance found in the Government Auditing Standards. With guidance related to independence and peer review, increase your knowledge of the requirements and application guidance.

Highlights

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.

Prerequisites

None.

Designed For

Government auditors and public accountants who will be planning or conducting engagements in accordance with Government Auditing Standards.

Objectives

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.

Preparation

None.

Notice

None.