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This course, based on chapters 1–6 of Government Auditing Standards, 2018
Revision, is essential for auditors performing Yellow Book audits and provides an
excellent baseline of information as it relates to understanding Yellow Book
requirements and application guidance. It also provides detailed information that
all auditors planning and conducting engagements in accordance with the Yellow
Book need to understand to be able to discern the requirements related to
independence, ethics, and standards for financial audits.
Please note – materials for this event will be provided electronically ONLY. Please feel free to bring your own device to view the materials. We recommend that you download them prior to the event date rather than onsite.
• Identify the guidance found in Government Auditing Standards, 2018
Revision.
• Recognize the relationship between Government Auditing Standards
and other professional standards.
• Recognize the Yellow Book guidance regarding independence as
found in Government Auditing Standards, 2018 Revision.
• Identify the Yellow Book requirements for financial statement audits.
• Foundation and principles for government auditing
• General requirements for complying with Government Auditing
Standards
• Ethics, independence, and professional judgment
• Competence and CPE
• Quality control and peer review
• Standards for financial audits
Government auditors and public
accountants that will be planning
or conducting engagements in
accordance with Government
Auditing Standards, 2018
Revision (“Yellow Book”)
None
None
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