Event Detail

Yellow Book: Application of GAGAS Principles


On-line registration is closed for this event. To register, please email riscpamembers@riscpa.org

This course, based on chapters 1-6 of Government Auditing Standards, 2018 Revision, is essential for auditors performing Yellow Book audits and provides an excellent baseline of information as it relates to understanding Yellow Book requirements and application guidance. It also provides detailed information that all auditors planning and conducting engagements in accordance with the Yellow Book need to understand to be able to discern the requirements related to independence, ethics, and standards for financial audits.


  • Foundation and principles for government auditing
  • General requirements for complying with Government Auditing Standards
  • Ethics, independence, and professional judgment
  • Competence and CPE
  • Quality control and peer review
  • Standards for financial audits


When you complete this course you will be able to:

  • Identify the guidance found in Government Auditing Standards, 2018 Revision.
  • Recognize the relationship between Government Auditing Standards and other professional standards.
  • Recognize the Yellow Book guidance regarding independence as found in Government Auditing Standards, 2018 Revision.
  • Identify the Yellow Book requirements for financial statement audits.

Designed For:

Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision ("Yellow Book")

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