Field of Study: Auditing
Publication date: March 2022
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. It outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.
This course describes when the Yellow Book standards must be applied.
This is a self-study CPE course.
Program level: Intermediate
Prerequisites: Basic understanding of the auditing process.
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase