CPAR NFP - Auditing Practice

CPAR GOV/NFP - Vol. 2020 - No. 1 - 03 - The 2018 Yellow Book - Revisions Effective June 30, 2020

Course Overview
The Generally Accepted Government Auditing Standards (GAGAS), also known as the Yellow Book, provide a framework for conducting high quality audits. The Yellow Book is used by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits. One of the biggest changes that was made in the 2018 Yellow Book is the organization of the book itself. In this segment, Allen Fetterman, who lectures extensively for Kaplan Financial Education on not-for-profit accounting, auditing and governance issues, walks us through the main revisions of the 2018 Yellow Book.


Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the key changes in the 2018 Yellow Book,
  • Distinguish between unconditional requirements and presumptively mandatory requirements,
  • Recognize threats to auditors’ independence and when safeguards need to be applied, and
  • Identify the internal control revisions under the 2018 Yellow Book.


Prerequisites/Advanced Preparation:

Work experience in government accounting or auditing, or an introductory course in government accounting.

Speaker / Author:

CPAR Government/Not-For-Profit
SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

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Price (USD)

Standard: $69.90

Details

Course Code : CPAR1449-FM

Release Date : 04/24/2020
Expire Date : 05/28/2022
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Auditing - Governmental


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