Yellow Book: Application of GAGAS Principles

Overview

Gain the essentials Engaging with chapters 1-5 of Government Auditing Standards, 2018 Revision, gain the essentials for performing engagements in accordance with generally accepted government auditing standards (GAGAS). Build an excellent foundation of the principles of GAGAS as it relates to understanding Yellow Book requirements and application guidance.

Prerequisites

None

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.

Highlights

Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review