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Overview of the 2018 Yellow Book and Significant ChangesCode: 23-YELLOW
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Course description and objectives:The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.
This course will describe when the Yellow Book standards must be applied. This course will identify the new organization and format of the 2018 Yellow Book. Finally, this course will recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.
At the end of this chapter, the student will be able to
• Recognize when the Yellow Book standards must be applied.
• Identify the new organization and format of the 2018 Yellow Book.
• Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.
Presentation Method: Self-Study
Category: Auditing (Governmental)
CPE credit: 1 Hour
Program Level: Update
Prerequisites: Basic understanding of the auditing process.
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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