Yellow Book Overview
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.
This course is included in the MEGA CPE Subscription.
Course information
Price: $18
Course No. C014
Format: Online pdf (46 pages).
Instructional Delivery Method: QAS Self-Study
Prerequisites: Basic understanding of the auditing process
Advance Preparation:None
Level: Intermediate
CPE Credit: 1 Hr.
Field of Study: Auditing (Governmental)
Course expiration:Â Â You have one year from date of purchase to complete the course.
Course Revision Date: February 2025
Objectives
Yellow Book Standards Overview
Upon completion of this course, you will be able to:
- Recognize when the Yellow Book standards must be applied.
- Identify the new organization and format of the 2024 Yellow Book.
- Recognize the five areas that changed in the 2024 Yellow Book from the
2018 Yellow Book.
Efficient.