Description

This course covers General Standards found in generally accepted government auditing standards (GAGAS or Yellow Book), discusses auditor professional judgment, competence and independence standards for how audits should be performed and discusses quality control standards. It ends with a discussion of Peer Review requirements. 

The course will help you identify the four general standards found in generally accepted government auditing standards (GAGAS or the Yellow Book) and it reviews the Yellow Book competence standard and what it encompasses, and finally it discusses the importance of professional judgment. 

The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.