On-Demand


5.5 Total CPE Credits

Yellow Book: Application of GAGAS Principles

On-Demand
Total CPE: 5.5

Yellow Book: Application of GAGAS Principles

Learning Objectives

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.

Major Topics

Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)
General requirements for complying with the Yellow Book
Ethics, independence, and professional judgment
Competence and continuing professional education
Quality control and peer review

CPE Credits Available

5.5
Total CPE
5.5
Accounting (Governmental)

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing
  • Government

Prerequisites

None

Advanced Preparation

None

Intended Audience

Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision (Yellow Book).

Provider

AICPA

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