Government Auditing Standards Fundamentals

Description

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
CPE Field of Study
Auditing (Governmental)
2
Who Should Attend

Auditors performing audits under Government Auditing Standards

Prerequisites

none

Advanced Preparation

None

Location
Online
Event Information
When
May 26, 2021
1:00 pm - 3:00 pm EDT
Location
Online
Total CPE Credits
2
Format
Webcast Replay

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Government Auditing Standards Fundamentals


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