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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.
Last updated/reviewed: September 01, 2021

Prerequisites

Course Complexity: Foundational

Who Should Attend: Practitioners new to governmental or nonprofit auditing.
No advanced preparation or prerequisites are required for this course.

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
  3:26An Overview to Introduction to Yellow Book
  6:56Ethics
  8:55General Items
  18:05Yellow Book Independence-Part 1
  14:25Yellow Book Independence-Part 2
  19:14Yellow Book Independence-Part 3
  9:02Competence and CPE Requirements
  3:17Quality Control and Assurance
  17:57Standards for Financial Audits
CONTINUOUS PLAY
  1:41:17Introduction to Yellow Book
SUPPORTING MATERIAL
  PDFSlides: Introduction to Yellow Book
  PDFIntroduction to Yellow Book Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM