Yellow Book: Application of GAGAS Principles - Greater Washington Society of CPAs

Overview

Gain the essentials Engaging with chapters 1-5 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.

Highlights

Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)

General requirements for complying with the Yellow Book

Ethics, independence, and professional judgment

Competence and continuing professional education

Quality control and peer review

Prerequisites

None

Designed For

Government auditors and public accountants that will be planning or conducting engagements in accordance with *Government Auditing Standards, 2018 Revision (Yellow Book).*

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.