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Course Details

Audit Reporting: Yellow Book Style - Yellow Book Series (Course Id 1111)

Updated / QAS / Registry   Add to Cart 
Author : Leita Hart-Fanta, CPA
Status : Production
CPE Credits : 7.0
IRS Credits : 0
Price : $90.00
Passing Score : 70%
Primary Subject-Field Of Study:

Auditing (Governmental) - Accounting and Auditing for Course Id 1111

Description :

Do you seem to get caught in an endless cycle of review and revision in your audit shop? In this course, we will diagnose and help resolve the root cause of your problems.

The Yellow Book requires the use of the elements of a finding-and if you use them correctly, your report gets stronger and your process gets shorter, much shorter!.

The author, Leita Hart-Fanta, has reviewed hundreds of findings and shares her insights on how to (and how not to!) coach the team to better writing behaviors. We cover IIA, AICPA, and Yellow Book reporting standards as well as tell you how to meet the standards.

Usage Rank : 0
Release : 2017
Version : 1.0
Prerequisites : One or more years of audit experience.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 12-Jul-2017
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 1111

Keywords : Auditing (Governmental), Audit, Reporting, Yellow, Book, Style, Yellow, Book, Series, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

  • Diagnose what is causing your team's problems with report writing
  • Choose reporting expectations including audience, tone, and length that are appropriate for your audit team
  • Contrast the communication philosophies of the audit standard-setting bodies
  • Identify the triggers of an audit finding
  • Differentiate among the elements of a finding
  • Order the steps of the writing process
  • Describe the rules that allow for fast drafts
  • Judge how to talk to staff about their writing

Chapter 1
Business Writing

  • Identify what is causing your team's problems with report writing

    Chapter 2
    Does Your Audit Process Lead to a Good Audit Report?

  • Define the possible contents of an audit report

    Chapter 3
    Audience, Tone, and Length

  • Choose reporting expectations including audience, tone, and length that are appropriate for your audit team

    Chapter 4
    Overview of the Auditing Standards

  • Contrast the communication philosophies of the audit standard-setting bodies

    Chapter 5
    Reporting Standards for Financial Audits

  • Compare AICPA financial audit reporting standards to GAGAS standards
  • Identify the triggers of an audit finding
  • Differentiate among the elements of a finding

    Chapter 6
    Reporting Standards for Performance Audits

  • Differentiate among the contents of a performance audit report including audit objective, scope and methodology, and audit results

    Chapter 7
    IIA Standards and AICPA Standards

  • Describe the minimum reporting standards under IIA and AICPA

    Chapter 8
    Overview of the Writing Process

  • Order the steps of the writing process

    Chapter 9
    Planning

  • Order the steps of planning an audit report

    Chapter 10
    Drafting

  • Describe the rules that allow for fast drafts

    Chapter 11
    Editing and Formatting

  • Apply the levels of editing, and choose attractive formats

    Chapter 12
    How to Talk to Folks about Their Writing

  • Judge how to talk to staff about their writing
  • Course Contents :

    Section 1: Whas up with Your Teams Writing?

    Chapter 1: Business Writing

    1-1-1  Whats Your Problem?: The Root of Writing Problems

    1-1-2  Four Criteria for Good Business Writing

    1-1-2A  Principle #1: A Good Audit Report Engages the Readers Attention

    1-1-2B  Principle #2: A Good Audit Report Persuades the Reader that Change Should Occur

    1-1-2C  Principle #3: A Good Audit Report is Mercifully Brief

    1-1-2D  Principle #4: A Good Audit Report is Clear and Well Organized

    1-1-3  How this Text is Organized

    Study Questions for Chapter 1

     

    Chapter 2: Does Your Audit Process Lead to a Good Audit Report?

    1-2-1  The Report Can Only Be as Good as the Audit Itself

    1-2-1A  The Worst Audit Ever!

    1-2-2  Establish Expectations for your Team

    1-2-2A  Design a Sound Audit Process: Begin with the Objective, Scope and Methodology

    1-2-2A-1  What Makes a Good Audit Objective?

    1-2-2A-2  How Do You Define the Audits Scope?

    1-2-2A-3  How Do You Define the Audits Methodology?

    1-2-2B  Possible Elements of an Audit Report

    Study Questions for Chapter 2

     

    Chapter 3: Audience, Tone, and Length

    1-3-1  Who is the Audience?

    1-3-1A  Who is the Main Audience for Your Report?

    1-3-1B  How Do You Find out What the Client Cares About?

    1-3-1C  Create a Report with Layers

    1-3-1D  Are You Setting up Hurdles for the Reader?

    1-3-1D-1  Hurdle #1: Your Job Title

    1-3-1D-2  Hurdle #2: How You Have Treated Your Reader in the Past

    1-3-1D-3  Hurdle #3: The Format

    1-3-1D-4  Hurdle #4: The Weight

    1-3-1D-5  Hurdle #5: The Title

    1-3-1D-6  Hurdle #6: The First Paragraph

    1-3-1D-7  Hurdle #7: The Logic/Organization

    1-3-2  Tone is a Tricky Thing

    1-3-2A  Word Choice

    1-3-2B  The Rug Lifters: An Analogy

    1-3-2B-1  What is the Auditor Going to Do about the Dirt?

    1-3-2B-2  Which Approach is Best?

    1-3-2B-3  Where Do You Draw the Line?

    1-3-2B-4  The At Your Service! Approach

    1-3-2C  Examples

    1-3-2D  Our Tricky Little Minds: Cognitive Distortions that Affect Tone

    1-3-3  How Long is Too Long?

    1-3-3A  How Long Should Your Report Be?

    1-3-3B  What to Communicate via Email or Memo

    1-3-3C  Working Papers vs. Audit Reports

    1-3-3D  You Dont Have to Please Your English Teacher Anymore!

    1-3-3E  Good Business Writing is Like a Good Experience with Getting Your Blood Drawn

    Study Questions for Chapter 3

    Section 2:  The Standards: Yellow Book, AICPA, and IIA

    Chapter 4: Overview of the Auditing Standards

    2-4-1  Audits, Standards-Setters, and Auditors, Oh My

    2-4-1A  Types of Audits

    2-4-1B  Who Are These People? Standards-Setting Bodies

    2-4-1C  Alternative Titles for Those Not Following Auditing Standards

    2-4-1D  Audits vs. Investigations

    2-4-2  The Relationship of GAO Standards (GAGAS) to Other Standards

    2-4-3  Comparing the Standards: The GAO Cares About the Quality of the Report

    Study Questions for Chapter 4

     

    Chapter 5: Reporting Standards for Financial Audits

    2-5-1  GAGAS Compliance Statement

    2-5-2  Reporting on Internal Control and on Compliance with Laws, Regulations, and Provisions of Contracts Agreements

    2-5-2A  Example Letter

    2-5-3  Reporting Deficiencies in Internal Control, Fraud, Illegal Acts, Violations of Provisions of Contracts Agreements, and Abuse

    2-5-3A  Presenting Findings

    2-5-3A-1  Quantification

    2-5-3A-2  The Elements of a Finding

    2-5-3B  Direct Reporting of Fraud, Illegal Acts, Violations of Provisions of Contracts or Grant Agreements, and Abuse

    2-5-4  Reporting Views of Responsible Officials

    2-5-5  Reporting Privileged and Confidential Information

    2-5-6  Report Issuance and Distribution

    Study Questions for Chapter 5

     

    Chapter 6: Reporting Standards for Performance Audits

    2-6-1  Organization of the Performance Audit Reporting Chapter

    2-6-1A  Report Form

    2-6-1B  Report Contents

    2-6-1B-1  Objectives, Scope, and Methodology

    2-6-1B-2  Report Findings

    2-6-1B-3  Conclusions

    2-6-1B-4  Recommendations

    2-6-1B-5  Reporting compliance with GAGAS

    2-6-1B-6  Reporting Views of Responsible Officials

    2-6-1B-7  Reporting Privileged and Confidential Information

    2-6-1C  Report Issuance and Distribution

    2-6-2  Chapter Summary

    Study Questions for Chapter 6

     

    Chapter 7: IIA Standards and AICPA Standards

    2-7-1  The Institute of Internal Auditors International Professional Practices Framework

    2-7-1A  The CAE is Responsible for Communications

    2-7-1B  Monitoring Results

    2-7-2  AICPA Reporting Standards

    Study Questions for Chapter 7

    Section 3:  The Writing Process

    Chapter 8: Overview of the Writing Process

    3-8-1 Streamline Your Writing Using the Nine-Step Process

    3-8-2  Tips for Using the Nine-Step Process

    3-8-2A  Make it Easy on Yourself: Do Each Step Individually

    3-8-2B  Delay Creating Full Sentences for as Long as Possible

    3-8-2C  Get Buy-in Along the Way

    3-8-2D  Share with Others

    3-8-2E  Create the Executive Summary First

    Study Questions for Chapter 8

     

    Chapter 9: Planning

    3-9-1  Step #1: Outline the Objective, Scope, and Methodology

    3-9-2  Step #2: Outline the Detail Section

    3-9-2A  Step #2A: Get Your Thoughts on Paper

    3-9-2A-1  Mind-Mapping

    3-9-2A-2  Brainstorming

    3-9-2A-3  Fishbone

    3-9-2A-4  Some Things Need to Be Thrown out!

    3-9-2B  Step #2B: Fill out the Finding Form

    3-9-2B-1  The Finding Form: The Key to Happiness

    3-9-2B-2 A Few Rules about Using the Elements

    3-9-2B-3 What Do You Want the Reader to Do?

    3-9-2B-4 Address the Root Cause

    3-9-2C  Step #2C: Evaluate and Reorganize

    3-9-2C-1  Remove Extraneous Information

    3-9-2C-2  Step Away for a While

    3-9-2C-3  Keep Several Pots Going on the Stove

    3-9-2D  Step #2D: Evaluate Evidence Gathered

    3-9-3  Step #3: Outline an Executive Summary

    3-9-3A  What is an Executive Summary?

    3-9-3B  What Does an Executive Summary Contain?

    Study Questions for Chapter 9

     

    Chapter 10: Drafting

    3-10-1  Step #4: Draft the Objective, Scope, Methodology, Detail, and Executive Summary

    3-10-1A Drafting the Objective, Scope, and Methodology

    3-10-1B Drafting Detail

    3-10-1C  Drafting the Executive Summary

    3-10-2  Step #5: Draft the Remaining Pieces of the Report

    3-10-2A  Create the Standard Letters

    3-10-2B  Develop the Background Info if Necessary

    Study Questions for Chapter 10

     

    Chapter 11: Editing and Formatting

    3-11-1  Editing

    3-11-1A  Step #6: Edit the Entire Report for Organization

    3-11-1A-1  Organize

    3-11-1A-2  Read This Finding

    3-11-1A-3  Now Evaluate This Finding

    3-11-1B  Step #7: Edit the Entire Report for Readability

    3-11-1B-1 Criteria for a Readable Report

    3-11-1B-2  A Word or Two on Redundancy

    3-11-1C  Step #8: Edit for mechanical Correctness

    3-11-1C-1  Find the Talent

    3-11-1C-2  Steps to Take Before You Issue Your Report

    3-11-1C-3  Just for Fun

    3-11-2   Step 9: Formatting: Make it Pretty, Please

    3-11-2A  Make it Appealing

    3-11-2B  Develop a Style Guide

    Study Questions for Chapter 11

    Section 4:  Coaching

    Chapter 12: How to Talk to Folks about Their Writing

    4-12-1  Coaching is Really All About the Questions

    4-12-2  Coaching Tips

    4-12-2A  Resist Handing over a Marked-up Report

    4-12-2B  Meet in Person

    4-12-2C  Apply Agreed-Upon Guidelines

    4-12-2D  Do Not Concern Yourself with Their Style

    4-12-2E  Never Rewrite Their Work

    4-12-3  How to Talk to the Writer

    4-12-3A  Ask, Dont Tell

    4-12-3B  Respect Their Knowledge

    4-12-3C  Say, I Dont Understand

    4-12-3D  Avoid Using the Word You

    4-12-3E  Bring the Focus Back to the Objective Criteria for Good Writing

    4-12-3F  Restate What They Have Written or Said

    4-12-3G  Ask Questions to Redirect the Report Meeting

    4-12-4  If the Product is Poor, Its Probably Your Fault

    Study Questions for Chapter 12

    Appendix A: Executive Summaries

    Example 1

    Example 2

    Example 3

    Example 4

    Example 5

    Example 6

    Example 7

    Appendix B: Whole Reports

    Example 1

    Example 2

    Glossary

    Auditing (Governmental) Course 1111 Home: https://www.cpethink.com/yellow-book-auditing
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