Government Auditing Standards (or Yellow Book) has a unique perspective on ethics and transparency due to accountability owed to taxpayers, oversight bodies, and others. This course will discuss the foundational principles in the 2018 Yellow Book relevant to professional conduct on related engagements.
Course ID:
Ethical Principles in Yellow Book Engagements
Learning Objectives
Upon completion of this course participants will be able to:
- Describe the foundational ethical principles contained in the Yellow Book
- List the independence requirements, including when performing both audit and nonaudit services
- Explain the continuing education rules contained in Yellow Book that support ethical principles
Major Topics
- The concept of public interest
- Ethics, independence, and professional judgment
- Competence and continuing professional education
- Quality control and peer review
- Proper use of government information, resources, and position
- Professional behavior
Who Should Attend
Anyone in public accounting who wishes to learn how to increase quality on Yellow Book financial statement audits and Single Audits
Fields of Study
Auditing (Governmental)Prerequisites
None