California Association of State Auditors


P.O. BOX 13844
Sacramento, CA 95853
(916) 633-1CPE (1273)
CASAuditors@gmail.com

California Association of State Auditors


P.O. BOX 13844
Rancho Cordova, CA 95853
(916) 633-1CPE (1273)
This email address is being protected from spambots. You need JavaScript enabled to view it.
California Association of State Auditors
P.O. BOX 13844
Rancho Cordova, CA 95853
(916) 633-1CPE (1273)
This email address is being protected from spambots. You need JavaScript enabled to view it.

Events Calendar

Yellow Book and Performance Audits
From Monday, October 17, 2022 -  08:30am
To Tuesday, October 18, 2022 - 12:30pm
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Day One - 2022-23 Yellow Book Update (4 CPE Credits)

This course will be an overview of:
Scope and nature of Government Auditing Standards (Yellow Book) for 2022 & 2023
  • Yellow Book general standards, including independence
  • Requirements for performing financial statement audit performed in accordance with generally accepted auditing standards and Yellow Book
  • Reporting and communication requirements of a financial statement audit performed under Yellow Book
  • Differences in audit objectives and reporting requirements for various Yellow Book engagements, including performance audits
  • Performance Audit introduction
  • Ethics, independence, and professional judgment
  • Competence
  • Quality control and peer review
  • Planning performance audits
  • Conducting the engagement
  • Standards for internal control
  • Reporting
 
 
Learning Objectives
After completing this course, the learner should be able to:
  • Describe the scope and nature of Government Auditing Standards (Yellow Book).
  • Explain independence, competency, and other general requirements.
  • Discuss the differences in an auditor's responsibilities on a financial statement audit under Government Auditing Standards compared to generally accepted auditing standards (the SASs)
  • Describe the special reporting and communication requirements of any Yellow Book engagement.
 
Day Two - Performance Audits Under Yellow Book  (4 CPE Credits)
 
This course will be an overview of:

  • Scope and nature of Government Auditing Standards
  • Performance audits introduction
  • Ethics, independence, and professional judgment
  • Competence
  • Quality control and peer review
  • Planning performance audits
  • Conducting the engagement
  • Standards for Internal Control
  • Reporting
 
Learning Objectives
After completing this course, the learner will be able to:
  • Explain the objective of performance audits and how they differ from other attest engagements
  • List the requirements of Government Auditing Standards (Yellow Book) applicable to performance audits
  • Explain how to plan and perform a performance audit
  • Describe how to report results of a performance audit
Location Online via Becker Professional Education
Instructors: Jennifer Louis and Bernice Lemaire-Harvey

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