The Yellow Book (also known as GAGAS) encompasses numerous engagements, such as auditing financial statements, performance auditing and engaging in attest work (reviews, examinations and agreed-upon procedures). Anyone working on a Yellow Book engagement must understand its general, fieldwork and reporting standards.
Learning Objectives
This course covers the requirements contained within the Yellow Book (e.g. general, fieldwork and reporting standards) for financial statement audits, performance audits and attestation engagements.