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Standards for Financial Audits Attestation Engagements and Review of Financial Statements

Standards for Financial Audits Attestation Engagements and Review of Financial Statements

$49.95$49.95
  • SKU : AC2002
  • OUR PRICE :$49.95
  • CREDIT HOURS : 3
Standards for Financial Audits Attestation Engagements and Review of Financial Statements
   
 
Course 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.

 

 
Learning Objectives:
 
Upon successful completion of this course, participants will be able to:
  • Describe when the Yellow Book standards must be applied.
  • Identify the requirements for auditor communication.
  • Identify the three levels of service as identified by the AICPA.

 
Course Number: AC2002
NASBA Field of Study: Auditing (Governmental)
Level:                     Intermediate
Author/Instructor: Andrew Clark
Publication Date: February 2025
 
CPE Credits:  3
 
Program Prerequisites: Basic understanding of the auditing process.
 
Advanced Preparation: None

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