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GAO's Yellow Book - Attestation Engagements  

CATEGORY: Accounting & Auditing
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5 CPE Credits
Level: Basic

The most recent applicable GAO Yellow Book standards for government audits are effective for financial audits and attestation engagements for periods ending on or after December 15, 2012 and for performance audits for audits beginning on or after December 15, 2011 with early adoption not permitted. This version clarifies the performance and reporting standards, adds a conceptual framework for independence, provides a summary of standards for documentation, and details requirements for auditors providing nonaudit services. This course addresses this guidance provided by these applicable rules.

In July 2018, the GAO issued another revision of the Yellow Book. This revision is effective for financial audits, attestation engagements and reviews of financial statements for periods ending after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early application is not permitted. Therefore, these new standards are not yet incorporated in the course.

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