The Yellow Book: From Beginning to End (8 hours)

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Jul 31, 2020

Registration: 7:30 AM / Program: 8:00 AM - 4:00 PM Pacific Time

Fees

Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

A comprehensive review of the July 2018 version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.”  The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract.  It does not address the standards applicable to performance audits.

Designed For

Professional staff with responsibility for performing or reviewing audit engagements under GAO standards

Objectives

  • To enable staff performing and managers reviewing audits under Government Auditing Standards to understand and apply the GAO standards

Major Subjects

  • Introduction
  • Foundation and principles
  • General requirements for complying with Government Auditing Standards
  • Ethics, independence and professional judgment
  • Competence and continuing professional education
  • Quality control and peer review
  • Standards for financial audits
  • Standards for attestation engagements and reviews of financial statements

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email profdev@orcpa.org.