Yellow Book: Staying Compliant With Government Auditing Standards
Online
8.00 Credits
Member Price $319.00
Non-Member Price $399.00
Overview
Complying with relevant standards
Understanding the concepts and standards of generally accepted government auditing standards (GAGAS) is an important aspect of performing Yellow Book audits.
By examining everything from GAGAS’s foundation and principles to professional competence and continuing professional education, you’ll increase your knowledge of requirements and standards.
You’ll cover various topics, including:
Staying current with the most recent requirements
You'll explore Yellow Book requirements and guidance based on *Government Auditing Standards*, 2024 Revision, as well as other technical updates.
The 2024 revision offers guidance related to:
Implementing your new knowledge
Review questions and practice exercises help reinforce your learning and enhance your comprehension of the material.
Objectives
- Recognize the types of auditors and audit organizations that may employ GAGAS to conduct their work.
- Identify the requirements contained in
- Government Auditing Standards
- (generally accepted government auditing standards, GAGAS, or the Yellow Book).
- Recognize the fundamental ethical principles and the role of professional judgment in the government environment.
- Recognize requirements relating to competence and continuing professional education.
- Identify additional GAGAS requirements for conducting and reporting on financial audits.
- Identify the three types of attestation engagements found in generally accepted government auditing standards (GAGAS or the Yellow Book) and the additional GAGAS requirements beyond those of the AICPA for attestation engagements.
- Recall the overall approach for auditors to apply in planning and performing an audit to obtain sufficient, appropriate evidence that provides a reasonable basis for findings and conclusions based on the audit objectives.
Highlights
Designed For
Prerequisites
None
Notice
You will receive an email from the AICPA with instructions to access the webinar.
Leader(s):
Leader Bios
Rebecca Meyer, AICPA
Rebecca Meyer Rebecca Meyer, CPA, CGMA, is President of RAM CPA, PLLC located in Raleigh, NC and is a seasoned CPA and management accountant with more than 22 years of technical finance and leadership expertise in various aspects of attest, accounting and compliance services. Her firm specializes in collaborating with state and local governments, nonprofit organizations, small businesses, regulators, and other CPA firms to provide high quality audit, attest, accounting, finance, and compliance services. Prior to forming her own firm, Ms. Meyer worked for eleven years as a Technical Manager in the AICPA’s Professional Ethics Division, where she helped to enforce the AICPA’s Code of Professional Conduct by investigating allegations of violations of technical accounting and attest standards, including U.S. Generally Accepted Accounting Principles (“GAAP”), Generally Accepted Auditing Standards (“GAAS”), Generally Accepted Government Auditing Standards (“GAGAS”), Uniform Guidance, ERISA and others. In this role, she assisted in remediation and education of members to improve the overall quality of professional services performed in the industry. Ms. Meyer specializes in government, nonprofit and Single Audit engagements. Ms. Meyer is a member of the AICPA and the North Carolina Association of CPAs. She serves on the AICPA’s Technical Standards Subcommittee as well as the Government Accounting and Auditing Committee and the Nonprofit Accounting and Auditing Committee of the North Carolina Association of CPAs.
Non-Member Price $399.00
Member Price $319.00