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Yellow Book: Government Auditing Standards

Author/Moderator: W.A. Broadus, Jr., CPA, CGFM
Publisher: AICPA
Availability: In Stock
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Description

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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, ethics, 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.

Topics Discussed:

  • Foundation and ethical principles of government auditing
  • Standards for use and application of Generally Accepted Government Auditing Standards (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
  • Fieldwork standards for performance audits
  • Reporting standards for performance audits
  • Latest developments

Learning Objectives:
When you complete this course, you will be able to:

  • 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

Who Will Benefit?
Government auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government Auditing Standards (Yellow Book)

Prerequisite: Knowledge of the government environment preferred

Advanced Preparation: None

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NASBA Field of Study: Auditing (Governmental)
Level: Basic
Recommended CPE Credit: 8
Yellow Book Hours: 8
Yellow Book: Government Auditing Standards
Text , 2014
Product# 736124
Availability: In Stock
Regular:$193.75
AICPA Member:$155.00
Your Price:$193.75
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