Using the GAO Yellow Book for the Government Auditor - In-Person

Comprehensive Understanding of the GAO Yellow Book

Gain an in-depth knowledge of the Government Auditing Standards (Yellow Book), including its principles and requirements applicable to various types of audits. 

Practical Application Techniques

Learn practical methods for applying Yellow Book standards in auditing engagements, encompassing planning, execution, and reporting phases. 

Stay Updated with Recent Amendments

Stay informed about the latest updates and amendments to the GAO Yellow Book, including changes that may impact government auditing practices.

Understanding CPE Requirements

Understand the continuing professional education (CPE) requirements related to the GAO Yellow Book, ensuring compliance with prescribed standards for auditors and audit organizations. 

Interactive Learning Experience

Engage in a dynamic learning environment through lectures, discussions, and practical exercises designed to reinforce the application of Yellow Book standards.

• Gain a comprehensive understanding of the GAO Yellow Book and its relevance to government auditing.

• Learn about the principles and requirements outlined in the GAO Yellow Book and how they apply to different types of audits.

• Explore practical techniques for applying GAO Yellow Book standards in auditing engagements.

• Understand how to plan, execute, and report on an engagement in accordance with the GAO Yellow Book requirements.

• Stay up-to-date with the latest updates and amendments to the GAO Yellow Book.

• Learn about any recent changes that may impact government auditing practices.

• Understand the continuing professional education (CPE) requirements related to the GAO Yellow Book.CPE Training Events

Day 1 – Foundations of Government Auditing

• Overview of the GAO Yellow Book framework and GAGAS requirements.

• Ethical principles for government auditors.CPE Training Events

Day 2 – Standards for All Engagement Types Under GAGAS

• Application of the independence framework.

• Professional judgment and quality control standards, including peer review requirements.

Day 3 – Practical Applications and Reporting

• Steps for planning and executing Yellow Book-compliant audits.

• Reporting findings and maintaining transparency in government audits.

This CPE training event provides a practical and comprehensive overview of the U.S. Government Accountability Office’s Government Auditing Standards, commonly referred to as the Yellow Book. These standards establish the foundation for conducting high-quality audits with competence, integrity, objectivity, and independence.

Designed for auditors working in or with government entities, the course breaks down the critical components of the Yellow Book, including:

• The ethical principles that guide government auditors

• The independence framework and its application

• Requirements for professional judgment and competence

• Quality control and peer review standards

• GAGAS standards applicable to financial audits, attestation engagements, and performance audits

Through real-world examples and interactive instruction, attendees will learn how to apply these standards in their daily audit work, ensuring compliance and enhancing audit effectiveness across all levels of government.

Whether you're preparing for your first Yellow Book audit or looking to refresh your understanding, this course delivers both foundational and advanced knowledge in an accessible and engaging format.

The content of this training is based on the most current and authoritative guidance available for government auditors. Participants are encouraged to consult the following key resources to supplement and extend their learning:

• Government Accountability Office (GAO) – Government Auditing Standards (Yellow Book)]
  
  The official source for the complete text of the Government Auditing Standards, including updates, revisions, and guidance documents.

• GAO Reports & Testimonies
  
  Offers examples of how GAO applies Yellow Book standards in real audits across federal programs and initiatives.

• AICPA – Governmental Audit Quality Center (GAQC)
  
  Provides tools, alerts, and comparison summaries between GAAS and GAGAS standards, helping auditors understand overlaps and distinctions.

• OMB Circular A-133 and the Uniform Guidance (2 CFR Part 200)
  
  Important for understanding audit requirements for federal grants and how they relate to Yellow Book compliance.

These sources ensure the training reflects the most reliable and up-to-date audit standards used across governmental audit engagements.