The 2018 Yellow Book went into effect in June 2020 for audits, reviews, and attestation engagements. This course will focus on the key changes ranging from independence, quality control and peer review, waste and abuse, and Yellow Book CPE requirements. This will cover the major changes from the 2011 version and how these changes will impact current year audits. We close with some considerations issued by GAO on how COVID19 will impact Yellow Book audits including impacts on risk assessment, evidence, and quality control.
BENEFITS
Recognize changes in the 2018 Yellow Book
Identify alerts issued by GAO addressing COVID19
HIGHLIGHTS
- Auditing
- Yellowbook
- Governmental Entities
COURSE LEVEL
Update
PREREQUISITES
Prior experience with GAGAS
ADVANCE PREPARATION
None
ADDITIONAL NOTES
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