Course ID: CL4YBAP

Yellow Book: Application of GAGAS Principles

This course, based on Government Auditing Standards, 2018 Revision, is essential for auditors performing Yellow Book audits and provides an excellent baseline of information as it relates to understanding Yellow Book requirements and application guidance. It also provides detailed information that all auditors planning and conducting engagements in accordance with the Yellow Book need to understand to be able to discern the requirements related to independence.

Learning Objectives

• Identify the guidance found in Government Auditing Standards, 2018 Revision.
• Recognize the relationship between Government Auditing Standards and other professional standards.
• Recognize the Yellow Book guidance regarding independence as found in Government Auditing Standards, 2018 Revision.

Major Topics

• Foundation and principles for government auditing
• General requirements for complying with GAGAS
• Ethics, independence, and professional judgment
• Competence and CPE
• Quality control and peer review

Advanced Preparations


Who Should Attend

Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision (“Yellow Book”)

Fields of Study
Auditing (Governmental)




CPE Credits


This course is available for your group as:


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