Author : | Andrew Clark, EA |
Course Length : | Pages: 18 ||| Word Count: 7422 ||| Review Questions: 4 ||| Final Exam Questions: 5 |
CPE Credits : | 1.0 |
IRS Credits : | 0 |
Price : | $12.95 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Auditing (Governmental) - Auditing (Governmental) for Course Id 1738 |
Description : | The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. This course will describe when the Yellow Book standards must be applied. This course will identify the new organization and format of the 2018 Yellow Book. Finally, this course will recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book. |
Usage Rank : | 15385 |
Release : | 2024 |
Version : | 1.0 |
Prerequisites : | Basic understanding of the auditing process. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Government Auditing Standards
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Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 20-Jul-2024 |
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 - Text - NASBA Registry - 1738 |
Keywords : | Auditing (Governmental), Overview, 2018, Yellow, Book, Significant, Changes, Yellow, Book, Series, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives At the end of this course, the student will be able to:
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Course Contents : | Chapter 1 - Overview of the 2018 Yellow Book and Significant Changes Course Learning Objectives 2018 Yellow Book Overview Introduction Yellow Book Engagement Team Definitions Auditor: Engagement team (or audit team): Specialist: Yellow Book Publications Purpose When and Where to Apply Yellow Book Effective Date Overview of the 2018 Yellow Book Changes New Organization and Format Skill, Knowledge and Expertise Guidance Independence guidance for Government Audit Organizations Peer Review Peer review requirements Waste and Abuse Standards for Attestation Engagements and Reviews of Financial Statements Performance audits: new internal control requirement Competence and CPE Requirements Obtaining the 2018 Yellow Book Chapter 1 Review Questions Glossary |