Surgent's Introduction to Yellow Book

Overview

If you work with governments or not-for-profits, understanding the Yellow Book is a must. This beginner-friendly course breaks the requirements down into clear, manageable concepts, helping you build a solid foundation, boost your confidence, and perform Yellow Book audits with ease.

Prerequisites

None

Objectives

• See how Yellow Book requirements connect with GAAS and single audit rules
• Get clear on the Yellow Book requirements related to independence, CPE, and peer review
• Understand the extra steps needed to meet Yellow Book expectations for a financial audit

Highlights

• What Yellow Book financial audits do and do not include
• The auditor qualification requirements contained in the Yellow Book
• The additional performance and reporting requirements for a Yellow Book financial audit