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Performing engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or “Yellow Book”) requires additional reporting, ethics, and performance requirements. This course will identify and review the guidance found in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct.
We review the Yellow Book requirements for financial statement audits while also touching upon ethical principles and independence.
Learning Objectives
- Discover and describe the unique auditing requirements in the Yellow Book.
- Identify and review the guidance found in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct.
- Recognize and review the Yellow Book requirements for financial statement audits while also touching upon ethical principles and independence.
Included In Certifications
This course is included in the following Certification Programs:
7 CoursesIntroductory Yellow Book Certification
- Introduction to Not-for-Profit Accounting
- Introduction to Governmental Accounting
- Introduction to Single Audit
- Introduction to Yellow Book
- 2021 Yellow Book Ethics
- Internal Controls Over Compliance vs. Compliance
- Internal Control Frameworks for Single Audit
Prerequisites
Who Should Attend: Practitioners new to governmental or nonprofit auditing.
No advanced preparation or prerequisites are required for this course.
Education Provider Information
