Yellow Book: Application of GAGAS Principles
Online
6.00 Credits
Member Price $239.00
Non-Member Price $299.00
Overview
Building a strong foundation by knowing the essentials
By reviewing chapters 1-5 of Government Auditing Standards, 2024 Revision, you’ll learn the fundamentals of performing engagements in accordance with generally accepted government auditing standards (GAGAS).
Your new knowledge will help you build an excellent foundation of the principles of GAGAS as you work to understand Yellow Book requirements and application guidance.
Topics covered include:
Objectives
- Identify the guidance for engagements conducted in accordance with the 2024 revision to generally accepted government auditing standards (GAGAS).
- Recognize the general requirements for complying with Government Auditing Standards that are applicable to all Government Auditing Standards engagements.
- Identify the fundamental ethical principles for auditors operating in the government environment; independence standards for auditors conducting financial audits, attestation engagements, reviews of financial statements, and performance audits under GAGAS; and the standard for the auditor's use of professional judgment and related application guidance.
- Recognize the generally accepted government auditing standards requirements for competence and continuing professional education.
- Identify the generally accepted government auditing standards (GAGAS) requirements and guidance for quality management and assurance and for administering, planning, performing, and reporting on peer reviews of audit organizations that conduct engagements in accordance with GAGAS.
- Recognize the requirements and guidance for conducting and reporting on financial audits conducted in accordance with GAGAS.
Highlights
Designed For
Government auditors and public accountants who will be planning or conducting engagements in accordance with Government Auditing Standards, 2024 Revision (Yellow Book).
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 $299.00
Member Price $239.00