The Yellow Book Interpreted

The Yellow Book Interpreted
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Price: $199.00
Credits: 15
Prerequisite: One year auditing experience
Level: Intermediate
Model: LH01
Author: Leita Hart-Fanta
Average Rating: Not Rated
Fields of study: Auditing (Governmental)
Format: PDF


The GAO’s Government Auditing Standards contain many unique requirements that go beyond the AICPA and IIA requirements. In this text, Leita Hart-Fanta, CPA, CGFM, CGAP explains these requirements and gives examples of how they are applied in CPA firms and internal audit shops. This text covers every chapter of the Yellow Book including the general standards, financial audit standards, and performance audit standards. The latest changes regarding independence are covered in detail.

Learning objectives:

  •     Distinguish between financial audits, attestation engagements, and performance audits
  •     Discover the Yellow Book CPE requirements for governmental auditors
  •     Describe the unique independence requirements for governmental auditors
  •     Identify the requirements for financial audits and performance audit reports
  •     Assess whether quality control requirements have been met by an audit shop

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Auditors and Monitors looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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