This training session provides a comprehensive review of the U.S. Government Accountability Office's Government Auditing Standards (2011), otherwise known as "the Yellow Book".

The standards affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulatio,n or contract.

Agenda / Covered Topics

• To enable staff performing and managers reviewing audits under Government Auditing Standards to understand and apply the GAO standards
• Introduction
• Foundation and ethical principles
• Standards for use and application
• General standards
• Fieldwork and reporting standards for financial audits
• Fieldwork and reporting standards for attestation engagements
• Fieldwork and reporting standards for performance audits

Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

How To Access Your Course And The Accompanying Materials

You will receive an email directly from ACPEN with instructions for accessing your course and any accompanying materials.

How To Get Your CPE Credits

In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.