Yellow Book Ethics
The Yellow Book outlines essential ethical principles for governmental auditors, including serving the public interest, maintaining integrity, objectivity, and professional behavior. This course provides a focused review of these key concepts and their practical application in governmental auditing. Participants will also explore the independence standards, gaining insights on maintaining objectivity and avoiding conflicts of interest to ensure unbiased and professional audits.
Upon completion of this course, a learner will be able to:
- Identify independence rules in Yellow Book
- Recognize the ethical principles in GAGAS