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Surgent’s A Complete Guide to the Yellow Book (SU1391/22)
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November 8, 2022 @ 9:00 am
If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.
Auditors performing Yellow Book engagements
Thoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements Excel in the Yellow Book auditing arena Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements
When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Basic audit knowledge