Government Auditing Standards (or Yellow Book) has a unique perspective on ethics and transparency due to accountability owed to taxpayers, oversight bodies, and others. This course will discuss the foundational principles in the Yellow Book relevant to professional conduct on related engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Describe the foundational ethical principles contained in the Yellow Book
- Indicate the independence requirements, including when performing both audit and non-audit services
- Recall the continuing education rules contained in Yellow Book that support ethical principles
Major Topics
The major topics that will be covered in this course include:
- The concept of public interest
- Ethics, independence, and professional judgment
- Competence and continuing professional education
- Quality control and peer review
- Proper use of government information, resources, and position
- Professional behavior
