This course, based on Government Auditing Standards, 2018 Revision, is essential
for auditors performing Yellow Book audits. It provides detailed information that all
auditors planning and conducting engagements in accordance with the Yellow
Book need to be able to discern the requirements related to independence. This
course will increase your knowledge of the requirements and application guidance
related to ethics, standards for financial audits, attestation engagements,
performance audits, and more.
When you complete this course you will be able to:
• Identify the guidance found in Government Auditing Standards, 2018
• Recognize the relationship between Government Auditing Standards and
other professional standards.
• Recognize the Yellow Book guidance regarding independence as found in
Government Auditing Standards, 2018 Revision.
• Identify the Yellow Book requirements for financial statement audits,
attestation engagements, and performance audits.
• Foundation and principles for government auditing
• General requirements for complying with Government Auditing Standards
• Ethics, independence, and professional judgment
• Competence and CPE
• Quality control and peer review
• Standards for financial audits
• Standards for attestation and review engagements
• Fieldwork and reporting standards for performance audits
Government auditors and public
accountants that will be planning
or conducting engagements in
accordance with Government
Auditing Standards, 2018
Revision (“Yellow Book”)