BEACH RETREAT: Yellow Book Financial Audits (1BR003-16)
Description
Do you perform engagements in accordance with the Yellow Book? This
course provides an excellent baseline of information to accountants in
understanding governmental auditing. It is essential that all auditors
planning and conducting audits in accordance with Generally Accepted
Government Auditing Standards (GAGAS, GAS, or simply the “Yellow Book”)
understand and be able to discern key concepts and standards accordingly
in executing their responsibilities.
Learning Objectives
Readily understand the key changes contained in the most recent Yellow Book revision related to financial audits.
Apply Yellow Book requirements related to CPE, independence, and peer review.
Comply with general, field work, and reporting requirements related to Yellow Book financial audits.
Major Topics
Foundation and ethical principles of government auditing Standards for use and application of Generally Accepted Government Auditing Standards (GAGAS) ("Yellow Book")
Financial audits, performance audits, attestation engagements and nonaudit services provided by audit organizations
General standards
Standards for financial audits
Standards for attestation engagements
Latest developments
Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Accounting (Governmental)
4
Who Should Attend
Government auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government Auditing Standards (“Yellow Book”)