Overview of Yellow Book (Completed)

Government Audit Standards nicknamed Yellow Book, are additional standards layered on top of auditing standards. We will look at the independence requirements, cpe requirements and additional reporting requirements that are contained in Yellow Book.

Topics Covered

• The 2018 Yellow Book requirements
• Detailed review of the independence and CPE requirements
• Reporting when conducting a Yellow Book audit

Learning Objectives

• Identify when to do an audit under Yellow Book
• Recognize the additional requirements of Yellow Book
• Describe the specific independence requirements
• Recognize how to report when doing a Yellow Book audit

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None