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Government Auditing Standards Fundamentals

Description

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

Learning Objectives

– 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

Major Topics

Yellow Book
Government Auditing Standards
Single Audit
Not for profit

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
TBD
Who Should Attend

Auditors performing audits under Government Auditing Standards

Prerequisites

none

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Jun 27, 2022
11:00 am - 1:00 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
2
Format
Webcast Replay

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Government Auditing Standards Fundamentals


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