This course covers guidance for reporting on performance audits in accordance with generally accepted government auditing standards (GAGAS). In this section you will learn about the form of the report and report contents; obtaining views of responsible officials; report distribution; reporting confidential or sensitive information; and what to do if you discover that you have insufficient evidence after report release. The Yellow Book lists the concepts of professional judgment, clarity, and accuracy as a framework for report creation and distribution throughout the discussion of reporting on performance audits. 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.

Learning Objectives
  • Recognize the requirements for the form and content of the report
  • Identify the steps required when obtaining the views of responsible officials, and the auditors’ report distribution requirements
  • Identify the responsibilities of an auditor for reporting confidential or sensitive information
Last updated/reviewed: August 23, 2023
9 Reviews (46 ratings)


Anonymous Author
Good overview of the Reporting Standards for Performance Audits. The video was very interesting and a nice break during the presentation of this material.

Anonymous Author
Very beneficial recap of the reporting standards. I especially benefitted from the discussion on the mandatory requirements in an audit report.

Anonymous Author
This class provides specific information on what should be reported and how the audit results should be reported for Performance Audits.

Anonymous Author
Adam was clear and informative in his presentation. He takes a mundane topic and makes it easy to listen to and understand.

Anonymous Author
Course is a good course for beginning auditors as well as a good refresher for practicing auditors.

Anonymous Author
2018 Yellow Book Part 8: Government Auditing Standards: Reporting Standards for Performance Audits

Anonymous Author
Instructor presented information in a manner that was easy to follow and understand.

Anonymous Author
Course was very interesting and very useful knowledge. Great presentation.

Member's Profile
Great course learned a lot and will use it to help benefit my area.

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course. However, it is recommended to take the other courses in the series prior to completing this one.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to 2018 Yellow Book Part 8: Government Auditing Standards: Reporting Standards for Performance Audits1:50
  Reporting Auditor Compliance with GAGAS7:49
  Reporting on Internal Control6:46
  Reporting on Noncompliance10:59
  Reporting Confidential Information3:59
  2018 Yellow Book Part 8: Government Auditing Standards: Reporting Standards for Performance Audits 31:23
  Slides: 2018 Yellow Book Part 8PDF
  2018 Yellow Book Part 8 Glossary/IndexPDF