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Yellow Book: Government Auditing Standards

Description

Do you perform engagements in accordance with Generally Accepted
Government Auditing Standards (GAGAS or GAS or the “Yellow Book”)? This
course provides an excellent baseline of information to accountants in
understanding governmental auditing foundations, morals, general audit
standards, financial audit standards, attestation engagement standards,
field work standards, and reporting standards for performance audits. It
is essential that all auditors planning and conducting audits in
accordance with Government Auditing Standards understand and be able to
discern these concepts and standards in executing their
responsibilities.

Learning Objectives
  1. Identify the guidance found in the Yellow Book.
  2. Recognize the Yellow Book guidance regarding independence.
  3. Perform effective and efficient Yellow Book engagements with a thorough understanding of the requirements.
  4. Adhere to the Yellow Book requirements for financial statement audits, attestation engagements, and performance audits.
Major Topics
  1. Foundation and ethical principles of government auditing
  2. Standards for use and application of Generally Accepted Government Auditing Standards (Yellow Book)
  3. Financial audits, performance audits, attestation engagements, and nonaudit services provided by audit organizations
  4. General standards, including independence
  5. Standards for financial audits
  6. Standards for attestation engagements
  7. Fieldwork standards for performance audits
  8. Reporting standards for performance audits
  9. Latest developments
Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
Government
CPE Field of Study
Auditing (Governmental)
8
Who Should Attend

Government auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) (“Yellow Book”)

Instructor(s)
Tony Cuozzo
Prerequisites
None
Advanced Preparation
  1. None
Location
 
Johns Hopkins University – Montgomery
9601 Medical Center Dr
Rockville, MD 20850 US
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Event Information
When
Jun 8, 2016
8:00 am - 3:30 pm EST
Location
Johns Hopkins University – Montgomery
9601 Medical Center Dr
Rockville, MD 20850 US
Total CPE Credits
8
Format
In-Person

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Yellow Book: Government Auditing Standards


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