Courses

Objective

• Thoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements     Excel in the Yellow Book auditing arena
• Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements

Highlights

• When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)?
• How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements
• The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform
• The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more)
• The Yellow Book requirements related to the performance of and reporting on a financial audit
• The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

Designed For

Prerequisite

Advanced Preparation