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Overview

2.0 Credits
ONLINE

Government Auditing Standards (or Yellow Book) has a unique perspective on ethics and transparency due to accountability owed to taxpayers, oversight bodies, and others.  This course will discuss the foundational principles in the Yellow Book relevant to professional conduct on related engagements.     

Objectives

• Describe the foundational ethical principles contained in the Yellow Book
• List the independence requirements, including when performing both audit and nonaudit services
• Explain the continuing education rules contained in Yellow Book that support ethical principles

Major Topics

• The concept of public interest
• Ethics, independence, and professional judgment
• Competence and continuing professional education
• Quality control and peer review
• Proper use of government information, resources, and position
• Professional behavior

Designed For

Anyone who needs to comply with ethical principles on Yellow Book engagements

Prerequisite

None

Advanced Preparation

None
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