Introduction to Yellow Book

Authored by Melisa Galasso
About this Course
Topics covered include: Yellow Book Overview; Definitions; Ethics; General Standards; Yellow Book Independence; Professional Judgment; Competence; Yellow Book CPE Requirements; Quality Control and Assurance; Standards for Financial Audits. Upon completing this course, you should be able to: Identify the elements of a Yellow Book finding; Describe the ethics and independence requirements of Yellow Book; Recognize how to contrast the requirements of Yellow Book with the AICPA requirements; Identify services covered by GAGAS; Describe management's responsibility in an audit; Recognize the changes to the 2018 Yellow Book revision; Identify peer review and how it applies; Describe types of auditors required to follow Yellow Book; Identify the steps in the conceptual framework; Differentiate considerations of nonaudit service; Identify the financial statement period effective for 2018 Yellow Book; Recognize which activities can impair an auditor's independence; Recognize how to exercise reasonable care and professional skepticism; Differentiate between Yellow Book requirements for reporting on internal controls over financial reporting (ICFR) and AU-C Section 265.
$ 24.00
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NASBA Field of Study
Auditing (Governmental)
Level
Basic
CPE Credits
2.0
Prerequisites
None
Last Updated
11/05/2018
14794