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Do you perform financial statement audits in accordance with the Yellow Book? This webcast provides an excellent baseline of information for accountants in understanding the requirements related to performing an audit under the Yellow Book. It is essential that all auditors planning and conducting financial 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.
Recall the concepts and guidance found in the Yellow Book:~Recognize Yellow Book requirements related to CPE, independence, and peer review.~Identify the additional requirements for performing a financial statement audit under Government Auditing Standards.~Recognize the additional reporting requirements for financial audits.
Foundation and ethical principles of government auditing
Standards for use and application of Generally Accepted Government Auditing Standards (GAGAS) (“Yellow Book”)
General standards
Standards for financial audits
Compliance audits under the Uniform Guidance
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