Introduction to the Yellow Book for Performance Audits
Description
An accelerated course designed to give new auditors a strong foundation in the principles and methodology for conducting performance audits in accordance with the Government Auditing Standards. Exclusively focused on the knowledge and skills needed for performance auditing: the purposes and types of performance audits; the role of audit objectives; internal control assessments; types of audit evidence; elements of performance audit findings; and standards for reporting.
This course is also included in our Yellow Book Standards for Performance Auditors Bundle.
Course Objectives
Identify required planning and fieldwork documentation
Cite CPE requirements established by the GAO
Define the conceptual framework for evaluating auditor independence
Identify the elements of a finding
Identify concepts related to internal control documentation and reporting
Program level: Basic
Instructional method: Video
Category of study: Auditing (Governmental)
Who should attend: Performance auditors
CPE Credit Hours: 5
Instructor: Parker Skaats, CPA
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