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Author: |
Andrew Clark, EA |
Course Length: |
Pages: 23 ||| Word Count: 9561 ||| Review Questions: 3 ||| Final Exam Questions: 5 |
CPE Credits: |
1.0 |
IRS Credits: |
0 |
Price: |
$12.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Auditing (Governmental) |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This Yellow Book course provides an overview of the 2024 revision, covering the new organization and format alongside the five key changes from the 2018 version.
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Frequently Asked Questions: |
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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 2024 Yellow Book. Finally, this course will recognize the five areas that changed in the 2024 Yellow Book from the 2018 Yellow Book. |
Usage Rank: |
17000 |
Release: |
2025 |
Version: |
1.0 |
Prerequisites: |
Basic understanding of the auditing process. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Government Auditing Standards and Professional Requirements Yellow Book Series
Internal: Yellow Book Auditing CPE For CPAs
External: GAO Government Auditing Standards 2024 Highlights
External: Yellow Book
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
08-Aug-2025 |
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. |
Keywords: |
Overview of the 2024 Yellow Book and Significant Changes - Yellow Book Series - CPE course for CPAs |
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 - 2024 Yellow Book Overview Course Learning Objectives 2024 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 the Yellow Book Effective Date Overview of the 2024 Yellow Book Changes Competence and CPE Requirements Obtaining the 2024 Yellow Book Chapter 1 Review Questions Glossary |
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