Course number: AA821418Covers government auditing standards CPA firms are required to follow in audits of government organizations, programs, activities, and functions. Provides guidance on general standards, standards for financial audits, standards for attestation engagements, and field work and reporting standards for performance audits. CPAs use the yellow book for audits of nonprofit organizations, HUD projects, state and local government programs receiving federal funding, and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.
NASBA field of study: Auditing (Governmental) Course credit: 10 hours