|Course ID:||Advanced Preparation:||Experience Level:|
|Published Date:||Program Prerequisites:||Other Course Formats:|
|© Sep 2016||Basic Understanding of Accountancy||Self-Study | Video | Audio | OnDemand Webinar|
The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of Inspectors General, and others. Many local government performance auditors also use yellow book standards. In addition, CPA firms who perform local government financial audits that include an A-133 "single audit" must follow yellow book standards.
In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency and effectiveness.
Who Should Attend:
- All Certified Public Accountants (CPAs)