This course, based on Government Auditing Standards, 2018 Revision, is essential for auditors performing Yellow Book audits. It provides detailed information that all auditors planning and conducting engagements in accordance with the Yellow Book need to be able to discern the requirements related to independence. This course will increase your knowledge of the requirements and application guidance related to ethics, standards for financial audits, attestation engagements, performance audits, and more.
Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision ("Yellow Book")
- Identify the guidance found in Government Auditing Standards, 2018 Revision.
- Recognize the relationship between Government Auditing Standards and other professional standards.
- Recognize the Yellow Book guidance regarding independence as found in Government Auditing Standards, 2018 Revision.
- Identify the Yellow Book requirements for financial statement audits, attestation engagements, and performance audits.
- Foundation and principles for government auditing
- General requirements for complying with Government Auditing Standards
- Ethics, independence, and professional judgment
- Competence and CPE
- Quality control and peer review
- Standards for financial audits
- Standards for attestation and review engagements
- Fieldwork and reporting standards for performance audits
- Qualifies for Yellow Book Credit