The Yellow Book Interpreted

$140 includes self-study manual and online quiz for 16 hours of CPE credit. 

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WHAT PEOPLE SAY ABOUT THIS COURSE

"It was actually entertaining and very helpful where the author intertwined her experiences and the experiences of others she’s worked with over the years as she gives… 'life' to the subject matter."
—Internal Audit Director of a State Agency, 12/10

"Excellent coverage of material. Great reference for COSO and elements of a finding"
—College Professor of Auditing, 12/10

"The author’s very readable style kept it fresh." —State Government Internal Auditor, 12/10

Based on the July 2007 Revision
Updated 11/08

The GAO’s Government Auditing Standards contain many unique requirements that go beyond the AICPA and IIA requirements. In this text, Leita Hart-Fanta, CPA, CGFM, explains these requirements and gives examples of how they are applied in CPA firms and internal audit shops. This text covers every chapter of the Yellow Book including the general standards, financial audit standards, and performance audit standards.

Learning objectives:

  • Distinguish between financial audits, attestation engagements, and performance audits
  • Discover the CPE requirements for governmental auditors
  • Describe the unique independence requirements for governmental auditors
  • Identify the requirements for financial audits and performance audit reports
  • Assess whether quality control requirements have been met by an audit shop

Program level: Intermediate

223 pages of text

NASBA Category of Study: Auditing (Governmental)

Advance preparation: None

Instructional method: Self-study text with online quiz

CPE Credit Hours: 16

This course qualifies for Yellow Book CPE credit.

 

NASBA Certified