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Yellow Book: Government Auditing Standards

Author/Moderator: William Blend, CPA, CFE
Publisher: AICPA
Availability: Varies by Format (See Below)
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This CPE course provides an excellent baseline of information to accountants in understanding governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork 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.

Key Topics:

  • Foundation and ethical principles of government auditing
  • Standards for use and application of Generally Accepted Government Auditing Standards (Yellow Book)
  • General standards
  • Standards for financial audits
  • Standards for attestation engagements
  • Fieldwork standards for performance audits
  • Reporting standards for performance audits
  • Latest developments

Learning Objectives:
This course will prepare you to:

  • Identify the types of engagements that are performed under Government Auditing Standards 
  • Recognize Yellow Book requirements related to CPE, independence, and peer review
  • Identify the additional requirements for performing a financial audit under Government Auditing Standards
  • Recognize the additional GAGAS reporting requirements for financial audits
  • Recall the requirements for performing attestation engagements and performance audits under the Yellow Book

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

Prerequisite: None

Advance Preparation: None

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Find out more information on the NFP Section.

NASBA Field of Study: Auditing (Governmental)
Level: Basic
Recommended CPE Credit: Text - 9.5; On-Demand - 7
Yellow Book Hours: Text - 9.5; On-Demand - 7
Yellow Book: Government Auditing Standards
Text , 2016
Product# 736126
Availability: In Stock
Regular:$189.00
AICPA Member:$149.00
Your Price:$189.00
Yellow Book: Government Auditing Standards
CPE On-Demand , 2016
Product# 156570
Availability: Online Access 1 Year
For registered users only
Regular:$139.00
AICPA Member:$109.00
Your Price:$139.00
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