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
At the end of this course, students will be able to:
•    Identify the types of auditors and audit organizations that may employ GAGAS to conduct their work,
•    Recognize the types of engagements that may be conducted in accordance with GAGAS, and
•    Identify terminology that is commonly used in GAGAS.
•    Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete

A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .

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