Do you perform financial statement audits in accordance with the Yellow Book? This course provides an excellent baseline of information for accountants in understanding the requirements related to performing and 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. TOPICS DISCUSSED • 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
Government auditors and public accountants planning or conducting audits
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