course

2021 Yellow Book Ethics

(3)
4.333335
New Course
2 Hours (On-Demand)
2.0 CPE  
Not currently accepting new students

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: August 5, 2023
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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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Yellow Book Ethics2:21
  Yellow Book Ethical Principles16:55
  Independence9:42
  Conceptual Framework15:29
  Conceptual Framework Cont'd8:56
  Audit Organizations Inside Government Entities6:36
  Non-Audit Services19:10
  Preparing Accounting Records and Financial9:16
  Key Services6:52
  Documentation and Professional Judgement5:34
CONTINUOUS PLAY
  2021 Yellow Book Ethics1:40:50
SUPPORTING MATERIAL
  Slides: 2021 Yellow Book EthicsPDF
  2021 Yellow Book Ethics Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam