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CPE Self-Study

Yellow Book: Government Auditing Standards

  • $149.00-$189.00
    Yellow Book: Government Auditing Standards In Stock Product #: 736127
    AICPA Member: $149.00
    Non-Member: $189.00
  • $109.00-$139.00
    Yellow Book: Government Auditing Standards Online Access Product #: 156571
    AICPA Member: $109.00
    Non-Member: $139.00
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Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This CPE course provides an excellent baseline of information for accountants to better understand 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 GAGAS understand and discern these concepts and standards in executing their responsibilities.

In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this CPE course also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance.

Learning Objectives

This course will prepare you to do the following:

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

Key Topics

  • Foundation and ethical principles of government auditing
  • Standards for use and application of generally accepted government auditing standards
  • General standards
  • Standards for financial audits
  • Standards for attestation engagements
  • Fieldwork standards for performance audits
  • Reporting standards for performance audits
  • Latest developments

Who Will Benefit?

Government auditors and public accountants planning or conducting engagements in accordance with GAGAS. Internal financial staff of governments and not-for-profit entities interacting with auditors.

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.

Table of Contents

System Requirements

About the Authors

Allison Harrell

Jeff Barbacci

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.

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