Do you perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or GAS or the “Yellow Book”)? This course provides an excellent baseline of information for accountants as it relates to understanding Government Auditing Standards, including the foundation of government auditing and the related concepts and standards. It is essential that all auditors planning and conducting engagements in accordance with Government Auditing Standards understand and be able to discern these concepts and standards in executing their responsibilities.
Course ID: EOYB
Yellow Book: Government Auditing Standards
- Identify the guidance found in the Yellow Book.
- Recognize the relationship between Government Auditing Standards and other professional standards.
- Recognize the Yellow Book guidance regarding independence.
- Identify the Yellow Book requirements for financial statement audits, attestation engagements, and performance audits.
- Foundation of government auditing, including ethical principles
- Standards for use and application of Generally Accepted Government Auditing Standards
- General standards, including independence
- Standards for financial audits
- Standards for attestation engagements
- Fieldwork and reporting standards for performance audits
- Compliance audits under the Uniform Guidance
- Latest developments