Yellow Book Independence: Nonaudit Services Documentation Practice Aid

This nonauthoritative AICPA Governmental Audit Quality Center (GAQC) practice aid provides an illustration of one methodology that could be used by an auditor to evaluate and document threats to independence and the application of safeguards for nonaudit services in engagements performed in accordance with Government Auditing Standards (also referred to as the Yellow Book). Completion of this practice aid will assist the auditor in documenting compliance with the independence requirements in the Yellow Book for nonaudit services as it relates