Objective
- Thoroughly understand the Yellow Book
- Excel in the Yellow Book auditing arena
- Save time and improve performance on Yellow Book engagements via in-depth knowledge of the requirements
Highlights
- Circumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS)
- Relationship of Yellow Book requirements to GAAS and single audit requirements
- Auditor qualifications under the Yellow Book: independence, CPE, peer review, and related requirements
- The Yellow Book requirements related to the performance of and reporting on a financial audit
- Identifying and reporting findings under the Yellow Book
- The Yellow Book requirements related to attestation engagements (examinations, reviews, and agreed-upon procedures) and performance audits
Designed For
Auditors performing Yellow Book engagementsPrerequisite
Basic audit knowledgeAdvanced Preparation
None