course

Introduction to Yellow Book

(3)
4.666665
New Course
2 Hours (On-Demand)
2.0 CPE  

This course is a premium+ course it can be accessed either by individual purchase or through a premium+ subscription

Purchase this course | $84

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: August 7, 2023

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: 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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  An Overview to Introduction to Yellow Book3:26
  Ethics6:56
  General Items8:55
  Yellow Book Independence-Part 118:05
  Yellow Book Independence-Part 214:25
  Yellow Book Independence-Part 319:14
  Competence and CPE Requirements9:02
  Quality Control and Assurance3:17
  Standards for Financial Audits17:57
CONTINUOUS PLAY
  Introduction to Yellow Book1:41:17
SUPPORTING MATERIAL
  Slides: Introduction to Yellow BookPDF
  Introduction to Yellow Book Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam