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Yellow Book: Staying Compliant With Government Auditing Standards

Overview

Government Auditing Standards and application guidance are examined for auditors who work with state and local governments or not-for-profits.

Prerequisites

None

Objectives

  • Recognize the types of auditors and audit organizations that may employ GAGAS to conduct their work.
  • Identify and apply the requirements contained in Government Auditing Standards (generally accepted government auditing standards, GAGAS, or the Yellow Book).
  • Recognize the fundamental ethical principles and the role of professional judgment in the government environment.
  • Recognize requirements relating to competence and continuing professional education.
  • Identify additional GAGAS requirements for conducting and reporting on financial audits.
  • Identify the three types of attestation engagements found in generally accepted government auditing standards (GAGAS or the Yellow Book) and the additional GAGAS requirements beyond those of the AICPA for attestation engagements.
  • Recall the overall approach for auditors to apply in planning and performing an audit to obtain sufficient, appropriate evidence that provides a reasonable basis for findings and conclusions based on the audit objectives.

Highlights

  • Foundation and principles of generally accepted government auditing standards (GAGAS)
  • Yellow Book compliance requirements
  • Ethics, independence and professional judgment
  • Competence and continuing professional education
  • Quality control and peer review
  • Standards for financial audits, attestation engagements and reviews of financial statements
  • Fieldwork and reporting standards for performance audits

    Register Now

    Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

  • Event Code:

    4902084

    8 CPE Credits
    Governmental Accounting: 4 Credits Governmental Auditing: 4 Credits

    Registration

    Member Price:
    $349
    Non-member Price:
    $419

    Registration is open through 09/09.

    Tuesday, September 9th

    9:00am to 5:00pm

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    Instructor

    Rebecca Meyer