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This course covers General Standards found in generally accepted government auditing standards (GAGAS or Yellow Book), discusses auditor professional judgment, competence and independence standards for how audits should be performed and discusses quality control standards. It ends with a discussion of Peer Review requirements.

 

The course will help you identify the four general standards found ingenerally accepted government auditing standards (GAGAS or the Yellow Book) and it reviews the Yellow Book competence standard and what it encompasses, and finally it discusses the importance of professional judgment.

 

The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.

 

Learning Objectives

  • Identify the four general standards found in generally accepted government auditing standards (GAGAS or the Yellow Book)
  • Identify the Yellow Book competence standard and what it encompasses
  • Identify the reasons for the importance of professional judgment
Last updated/reviewed: November 27, 2019

4 Reviews (20 ratings)Reviews

4
Member's Profile
The material is excellent but the instructor is monotone and simply reads the slides. The material is relevant and up to date but do what you have to so you can stay awake!
4
Anonymous Author
You spent 27 mins on Nonaudit services and nothing on the exam. Also nothing on peer reviews.
4
Member's Profile
Good overview and reminder of the conceptual framework and independence requirements.
4
Member's Profile
a good refreshing course to keep on top of government standards

Prerequisites

Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.

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
  3:32Yellow Book 2: Government Auditing Standards: Foundation Course Part 2
  6:53Independence Considerations
  8:47Independence Considerations Continued ..
  5:12Applying the Conceptual Framework
  9:50Audit Organization Structure
  13:04Nonaudit Services
  14:59Nonaudit Services Continued..
  8:05Documentation, Professional Judgment, & Competence
  11:13Documentation, Professional Judgment, & Competence Continued..
  9:14Quality Control
  11:09External Peer Review and Conclusion
CONTINUOUS PLAY
  1:41:58Yellow Book 2: Government Auditing Standards: Foundation Course Part 2
Supporting Materials
  PDFSlides: Yellow Book 2: Government Auditing Standards: Foundation Course Part 2
  PDFYellow Book 2: Government Auditing Standards: Foundation Course Part 2 Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM