Instructor
Jeff Lieman
Instructor
Auditing experience includes 25 years in public accounting as an auditor and 6 years as an insurance regulator (auditor) including 3 years as the Chief Financial Examiner for the State of Maryland.
Professional training since 1980 for both CPA firms and the public. The 2014 training schedule includes over 100 days in many states for continuing profession education for CPAs. I also assist in teaching prep classes for both the CPA and CFA examinations. Currently hold the designation of Certified Public Accountant and Certified Financial Examiner.
Specialties: Auditing, accounting under both US and international Generally Accepted Accounting Principles, fraud, accounting services, business planning, and staff development. Industries expertise includes concentrations in construction, real estate, governmental units, nonprofit entities, retail, and investment companies. Investigative accounting services including fraud investigation.
This course, based on Government Auditing Standards, 2018 Revision, is essential for auditors performing Yellow Book audits. It provides detailed information that all auditors planning and conducting engagements in accordance with the Yellow Book need to be able to discern the requirements related to independence. This course will increase your knowledge of the requirements and application guidance related to ethics, standards for financial audits, attestation engagements, performance audits, and more.
• 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.
• Identify the Yellow Book requirements for financial statement audits, attestation engagements, and performance audits.
• Foundation and principles for government auditing
• General requirements for complying with Government Auditing Standards
• Ethics, independence, and professional judgment
• Competence and CPE
• Quality control and peer review
• Standards for financial audits
• Standards for attestation and review engagements
• Fieldwork and reporting standards for performance audits
None
Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018
Revision (“Yellow Book”)