2018 Yellow Book Part 4: Government Auditing Standards: Quality Control and Peer Review Course

This course covers the generally accepted government auditing standards (GAGAS) requirements and guidance for audit organization quality control and assurance, and for administering, planning, performing for personnel competence as well as how auditors should approach consultations as needed. It also discusses managing the peer review process for audit organizations that conduct engagements in accordance with GAGAS. The course also includes real-world cases and examples to support the learning objectives.

The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted.