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CPE Self-Study
Yellow Book: Government Auditing Standards
NASBA FIELD OF STUDY
Auditing (Governmental)
LEVEL
Basic
CPE CREDITS
Text: 9.5, Online: 7.0
An excellent baseline of information for accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (“Yellow Book”).

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CPE On-Demand
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Product details

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.

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

Learning Objectives

  • 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.

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.

Table of contents
Ratings and reviews
Author(s)

Allison Harrell

Jeff Barbacci

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$209.00
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Estimated total:
$209.00
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CREDIT INFO
CPE credits
Text
: 9.5,
Online
: 7.0
NASBA Field of Study
Auditing (Governmental)
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Yellow Book Hours
Text - 9.5; Online - 7
Delivery Method
QAS Self-Study
Course acronym
EO-YB
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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