Independence in Yellow Books Audits and Other Ethics Related Updates
Need a refresher on independence considerations in Yellow Book audits and other ethics developments? This GAQC webcast is here to help.
Format
Webcast
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
2
Instructor
Nancy Miller, Rachel Stushek
Availability
3 months
Product Number
WC4024702
GAQC refresher web event
This Governmental Audit Quality Center (GAQC) web event will provide a refresher on independence considerations in audits performed under Government Auditing Standards (also referred to as the Yellow Book).
One independence emphasis area in federal quality control reviews and peer reviews of single audits is when an audit firm also performs nonaudit services.
This web event will help ensure you understand the related Yellow Book independence rules and assist you in avoiding any future independence impairments.
You will also get up to speed on recent revisions to the AICPA Code of Professional Conduct and pending projects that could affect your independence on audits performed on governmental and not-for-profit entities.
Details to be covered in this event will include:
- An overview of the 2018 Yellow Book independence rules
- Information on applying Yellow Book independence concepts to real life scenarios
- Best practices and tips for preparing related independence documentation
- A high-level update on other AICPA ethics activities
Key Topics
- Yellow Book
- Government Auditing Standards
- Single audit
- AICPA independence standards
- State and local government client affiliates
Learning Outcomes
- Differentiate Yellow Book independence requirements for nonaudit services from AICPA rules
- Use best practice tips to improve nonaudit services independence documentation
- Identify other relevant AICPA ethics activities
Who Will Benefit
- Auditors performing audits under Government Auditing Standards
- Auditors of not-for-profits
- Auditors of state and local governments
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2 to 5 registrants
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