Learn the basics of Yellow Book requirements [bold]
This GAQC webcast will provide a basic understanding of the requirements of Government Auditing Standards (also referred to as the Yellow Book) and is intended to assist auditors performing Yellow Book audits for the first time.
Many auditors are currently finding themselves in this situation due to their governmental, not-for-profit, and for-profit entity (e.g. healthcare providers) clients becoming subject to Government Auditing Standards for the first time due to significant increases in federal funding received in response to the COVID-19 pandemic.
Join the event to learn about:
• When Yellow Book audits are required
• The requirements of the 2018 edition of Government Auditing Standards including the areas of continuing professional education, independence, audit performance, and reporting
• Key differences between Government Auditing Standards and AICPA standards
• How to access the Yellow Book, related guidance documents and where to learn more
– Identify the relationship of Government Auditing Standards, 2018 Revision and AICPA auditing standards
– Identify the types of guidance and requirements found in the Yellow Book
– Indicate when an engagement is required to be performed under the Yellow Book or when it is followed voluntarily
Government Auditing Standards
Not for profit
Auditors performing audits under Government Auditing Standards