Yellow Book: Government Auditing Standards (111215A-15)
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 foundations, 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
Readily understand the key changes contained in the most recent Yellow
Book revision.
Perform effective and efficient Yellow Book engagements
with a thorough understanding of the requirements.
Adhere to the
Yellow Book requirements for financial statement audits, attestation
engagements, and performance audits.
Major Topics
Foundational 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