This course is designed for government and nonprofit auditors that perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or “Yellow Book”). We will identify and review the guidance found in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct and Auditing Standards. We will review the Yellow Book requirements for financial statement audits while also touching upon ethical principles and independence.
Who Should AttendCPAs in Public Practice who perform audits under GAGAS.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Auditing (Governmental) (2 hours)