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CPE Self-Study

Yellow Book: Government Auditing Standards

Publisher: AICPA
  • $149.00-$189.00
    Yellow Book: Government Auditing Standards In Stock Product #: 736126
    AICPA Member: $149.00
    Non-Member: $189.00
  • $109.00-$139.00
    Yellow Book: Government Auditing Standards Online Access Product #: 156570
    AICPA Member: $109.00
    Non-Member: $139.00

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”)

Discounts

Not-for-Profit Section Members Receive Additional Savings!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the NFP Section.

System Requirements

About the Authors

William Blend



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.