The Yellow Book: From Beginning to End

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Overview

8.0 Credits
ONLINE

A comprehensive review of the U.S. Government Accountability Office’s Government Auditing Standards (2011), otherwise known as “the Yellow Book.”  The standards affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract. 

Objectives

*To enable staff performing and managers reviewing audits under Government Auditing Standards to understand and apply the GAO standards

Major Topics

*Introduction

*Foundation and ethical principles

*Standards for use and application

*General standards

*Fieldwork and reporting standards for financial audits

*Fieldwork and reporting standards for attestation engagements

*Fieldwork and reporting standards for performance audits

Designed For

Professional staff with responsibility for performing or reviewing audit engagements under GAO standards

Prerequisite

None

Advanced Preparation

None