On-Demand


12 CPE Credits

The New Yellow Book: Government Auditing Standards, 2018 version (On-Demand) 2021

On-Demand
12 CPE Credits

Learning Objectives

  • Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS).
  • Recognize the requirements found in the 2018
  • Government Auditing Standards (Yellow Book).
  • Identify the revised requirements and guidance related to independence in the 2018 revision of the Yellow Book.
  • 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

  • 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

CPE Credits Available

12 CPE Credits
12
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Intended Audience

Government auditors and public accountants planning or conducting engagements in accordance with GAGAS
Internal financial staff of governments and not-for-profit entities interacting with auditors

Provider

AICPA - Durham

This can not be purchased at this time.