Overview 8.0 Credits ONLINE Identify and review the guidance in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct. Review the Yellow Book requirements for financial statement audits, touching upon ethical principles and independence. Discuss the requirements for attestation engagements and performance audits.
Major Topics List the elements of a Yellow Book finding Describe the ethics and independence requirement of Yellow Book Contrast the requirements of Yellow Book with the AICPA requirements
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