Introduction to Yellow Book
$50
Performing engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or Yellow Book) requires additional reporting, ethics, and performance requirements. This course will identify and review the guidance found in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct. We will review the Yellow Book requirements for financial statement audits while also touching upon ethical principles and independence.
Upon completing this course, learners will be able to:
- Recognize the unique auditing requirements in the Yellow Book
- Recognize the independence requirements for Yellow Book engagements
- Identify the CPE requirements for Yellow Book engagements
- Recall the reporting requirements of Yellow Book
CPE Credits:
2.5
Program Level:
Basic
