Overview:Do you perform financial statement audits in accordance with the Yellow Book? This course provides an excellent baseline of information for accountants in understanding the requirements related to performing and audit under the Yellow Book. It is essential that all auditors planning and conducting financial audits in accordance with Generally Accepted Government Auditing Standards (GAGAS, GAS, or simply the “Yellow Book”) understand and be able to discern key concepts and standards accordingly in executing their responsibilities. TOPICS DISCUSSED • Foundation and ethical principles of government auditing • Standards for use and application of Generally Accepted Government Auditing Standards (GAGAS) (“Yellow Book”) • General standards • Standards for financial audits • Compliance audits under the Uniform Guidance
Objective:LEARNING OBJECTIVES When you complete this course you will be able to: • Recall the concepts and guidance found in the Yellow Book. • Recognize Yellow Book requirements related to CPE, independence, and peer review. • Identify the additional requirements for performing a financial statement audit under Government Auditing Standards. • Recognize the additional reporting requirements for financial audits.
Designed For:Government auditors and public accountants planning or conducting audits
Member/Nonmember Fees:159 / 199
CPE:Auditing Governmental 4 hour(s)
Yellow Book Credit:Y
Cancellation or transfer requests made six(6) business days or more prior to the program, no fee assessed.
Cancellation or transfer requests made two(2) to five(5) business days prior to the program, $25 fee assessed.
Cancellation or transfer requests made one business day prior to the program, $50 fee assessed.
Day of program or no notice of cancellation, 100 percent course fee assessed.
If you transfer from an in-person class course to a webcast, the above policies apply.
Remember, the COCPA reserves the right to cancel a course seven days prior to the program date. Please keep this cancellation policy in mind when making your travel plans and airline reservations. The COCPA will not be liable for flight cancellation penalties due to our cancellation.
To cancel or transfer a course, please contact the Member Services department at 303-773-2877 or 800-523-9082.