Yellow Book: Application of GAGAS Principles

Overview

Gain the essentials

Engaging with chapters 1-6 of Government Auditing Standards, 2018 Revision, gain the essentials for performing engagements in accordance with generally accepted government auditing standards (GAGAS).

Build an excellent foundation of the principles of GAGAS as it relates to understanding Yellow Book requirements and application guidance.

Objectives

• Identify the guidance found in Government Auditing Standards, 2018 Revision.
• 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.

Highlights