Yellow Book Financial Audits
It is essential that all auditors planning and conducting audits in accordance with generally accepted government auditing standards (GAGAS) understand and be able to discern key concepts and standards in executing their responsibilities. This CPE course provides a basic understanding of the guidance in GAGAS as it relates to financial audits.
This course will prepare you to:
- Recall the concepts and guidance found in Government Auditing Standards, also known as the Yellow Book
- Recognize Yellow Book requirements related to CPE, independence, and peer review
- Identify the additional requirements for performing an audit under Government Auditing Standards
- Recognize the additional reporting requirements for financial audits under Government Auditing Standards
- Foundation and ethical principles of government auditing
- Standards for use and application of generally accepted government auditing standards
- General standards
- Standards for financial audits
- Latest developments
Who Will Benefit?
- Government auditors and public accountants planning or conducting audits in accordance with generally accepted government auditing standards
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