Complying with Government Auditing Standards and Professional Ethics

Complying with Government Auditing Standards and Professional Ethics


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
  • This course will describe when the Yellow Book standards must be applied.
  • This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work.
  • This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations.
  • Finally, this course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.


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Additional information


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Instructional Format

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Knowledge Level

Advanced Preparation

Program Prerequisites

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Who Should Attend

SKU: AC-109.23|Credits: 4|Auditing Gov|eBook|Andrew Clark Category: Tags: , , is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional  education on the National Registry of CPE Sponsors. State boards of  accountancy have final authority on the acceptance of individual courses  for CPE credit. Complaints regarding registered sponsors may be  submitted to the National Registry of CPE Sponsors through its website: