Engaging with chapters 1–5 of Government Auditing Standards, 2018 Revision, gain the essentials for performing engagements in accordance with generally accepted government auditing standards (GAGAS). Build an excellent foundation of the principles of GAGAS as it relates to understanding Yellow Book requirements and application guidance.
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.
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
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Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision (Yellow Book).