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Yellow Book: Government Auditing Standards (129-16)
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Do you perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or GAS or the “Yellow Book”)? This course provides an excellent baseline of information to accountants as it relates to understanding Government Auditing Standards, including the foundation of government auditing and the related concepts and standards.

 Export to Your Calendar 11/8/2016
When: Tuesday, November 8, 2016
7:30 AM - 3:45 PM
Where: UACPA Training Room
136 South Main Street, Suite 510
Salt Lake City, Utah  84101
United States
Presenter: James Woy
Contact: April Deneault
801-466-8022


Online registration is available until: 11/7/2016
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Acronym EO-YB16
CPE 8 hours
Category
Governmental
Level Basic
Vendor AICPA
Who should attend

Government auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) (“Yellow Book”)

Prerequisite
None
Fees: Early Bird
(through 10/25)
Standard
(after 10/25)
Member $257 $285
Non-Member: N/A
$340

AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout to receive the discount.

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description 
Do you perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or GAS or the “Yellow Book”)? This course provides an excellent baseline of information to accountants as it relates to understanding Government Auditing Standards, including the foundation of government auditing and the related concepts and standards. It is essential that all auditors planning and conducting audits in accordance with Government Auditing Standards understand and be able to discern these concepts and standards in executing their responsibilities. Specific topics include:

  • Foundation of government auditing, including ethical principles
  • Standards for use and application of Generally Accepted Government Auditing Standards
  • General standards, including independence
  • Standards for financial audits
  • Standards for attestation engagements 
  • Fieldwork and reporting standards for performance audits
  • Latest developments

Objectives

  • Identify the guidance found in the Yellow Book.
  • Recognize the relationship between Government Auditing Standards and other professional standards.
  • Recognize the Yellow Book guidance regarding independence.
  • Identify the Yellow Book requirements for financial statement audits, attestation engagements, and performance audits. 

 

 

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