The Yellow Book: From Beginning to End

Wednesday, September 29, 2021
Webcast or Webinar, Online
10:00AM - 6:05 PM (opens at 9:30 AM) EST
8Credits
Accounting and Auditing

Registration is Closed

Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.

Members
$225.00 Regular Price
Non-Members
$275.00 Regular Price
Course Type: Webcast
Course Code: 21/AC992817
Level: Update
Vendor: ACPEN
Field of Study: Auditing (Governmental), Accounting (Governmental)

Overview:

A comprehensive review of the July 2018 version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.”  The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract.  It does not address the standards applicable to performance audits.

Objectives:

  • To enable staff performing and managers reviewing audits under Government Auditing Standards to understand and apply the GAO standards

Major Topics:

  • Introduction
  • Foundation and principles
  • General requirements for complying with Government Auditing Standards
  • Ethics, independence and professional judgment
  • Competence and continuing professional education
  • Quality control and peer review
  • Standards for financial audits
  • Standards for attestation engagements and reviews of financial statements

Designed For:

Professional staff with responsibility for performing or reviewing audit engagements under GAO standards

Prerequisite:

Minimum to intermediate level of auditing experience