Instructor for this course
more

This is a Premium course and can only be enrolled by curriculum:

The 2018 Yellow Book addresses key concepts of ethics including the public interest, integrity, objectivity and professional behavior. This course reviews the key concepts and the application to auditors in a governmental environment. We also review changes to the independence standards in the 2018 Revision.

Learning Objectives

  • Identify changes to independence rules in the 2018 Yellow Book.
  • Recognize the ethical principles in GAGAS.
  • Discover and review the key concepts and the application to auditors in a governmental environment.
Last updated/reviewed: October 03, 2021

Included In Certifications

This course is included in the following Certification Programs:

7 CoursesIntroductory Yellow Book Certification

  1. Introduction to Not-for-Profit Accounting
  2. Introduction to Governmental Accounting
  3. Introduction to Single Audit
  4. Introduction to Yellow Book
  5. 2021 Yellow Book Ethics
  6. Internal Controls Over Compliance vs. Compliance
  7. Internal Control Frameworks for Single Audit

Prerequisites

Course Complexity: Intermediate

Prior experience with Yellow Book.

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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  2:21Introduction to Yellow Book Ethics
  16:55Yellow Book Ethical Principles
  9:42Independence
  15:29Conceptual Framework
  8:56Conceptual Framework Cont'd
  6:36Audit Organizations Inside Government Entities
  19:10Non-Audit Services
  9:16Preparing Accounting Records and Financial
  6:52Key Services
  5:34Documentation and Professional Judgement
CONTINUOUS PLAY
  1:40:502021 Yellow Book Ethics
SUPPORTING MATERIAL
  PDFSlides: 2021 Yellow Book Ethics
  PDF2021 Yellow Book Ethics Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM