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The New Yellow Book: Government Auditing Standards, 2018 version (On-Demand) 2020v2


It is essential all auditors performing Yellow Book audits understand the recently revised concepts and standards of generally accepted government auditing standards (GAGAS). If you perform engagements in accordance with GAGAS, this course is for you.

An excellent baseline of information for accountants to gain an understanding of the new Yellow Book, this CPE Self-study course presents the guidance found in the 2018 revision of Government Auditing Standards.

Featuring new guidance related to independence and peer review, this course will increase your knowledge of the requirements and application guidance related to:

  • Ethics
  • Independence
  • Standards for financial audits
  • Attestation engagements
  • Performance audits and more.
Learning Objectives
  • Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS).
  • Recognize the requirements found in the 2018
  • Government Auditing Standards (Yellow Book).
  • Identify the revised requirements and guidance related to independence in the 2018 revision of the Yellow Book.
  • Recall the requirements regarding CPE, professional judgment, 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.
Major Topics
  • Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)
  • General requirements for complying with the Yellow Book
  • Ethics, independence, and professional judgment
  • Competence and continuing professional education
  • Quality control and peer review
  • Standards for financial audits
  • Standards for attestation engagements and reviews of financial statements
  • Fieldwork standards for performance audits
  • Reporting standards for performance audits
AICPA - Durham
Course Level
CPE Field of Study
Auditing Governmental
Who Should Attend

Government auditors and public accountants planning or conducting engagements in accordance with GAGAS
Internal financial staff of governments and not-for-profit entities interacting with auditors



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The New Yellow Book: Government Auditing Standards, 2018 version (On-Demand) 2020v2

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