This course provides an overview of Generally Accepted Government Accounting Standards (GAGAS) for Attestation Engagements included in the United States Governmental Accountability Office (GAO) 2011 Revision of Government Auditing Standards, also known as the Yellow Book. The standards for attestation engagements included within the Yellow Book prescribe additional requirements in addition to those included within the American Institute of Certified Public Accountants (AICPA) general attestation standard on criteria, the field work and reporting standards, and the corresponding Statements on Standards for Attestation Engagements (SSAEs). Upon completion of this course you will be able to: recognize the organization and content included within the Yellow Book; identity the types of attestation engagements that are subject to standards within the Yellow Book; differentiate between additional fieldwork and reporting requirements for examination, review, and agreed-upon procedures engagements; recognize additional considerations with respect to examination, review, and agreed-upon procedures engagements; and list required elements to be included in review and agreed-upon procedures reports.