Yellow Book: Staying Compliant With Government Auditing Standards

Overview

Presents the guidance found in the 2018 revision of Government Auditing Standards., Government Auditing Standards requirements and application guidance are examined for auditors who work with state and local governments, and for not-for-profits.

Highlights

Foundation and principles for use and application of GAGAS

General requirements for complying with the Yellow Book

Ethics, independence, and professional judgment

Competence and CPE

Quality control and peer review

Standards for financial audits

Standards for attestation and review engagements

Fieldwork and reporting standards for performance audits

Designed For

Government auditors

Public accountants

Objectives

Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS)
Recognize the requirements found in Government Auditing Standards (Yellow Book)
Identify the requirements and guidance related to independence
Recall the requirements regarding CPE, professional judgement, quality control and peer review under GAGAS
Identify the additional requirements for performing and reporting on a financial audit under GAGAS
Recall the requirements for performing attestation and review of financial statement engagements and performance audits under GAGAS

Notice

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