The Yellow Book devotes approximately 30 pages to the topic of independence. This course is designed to help you fully understand the Yellow Book independence requirements. Learn where the limits are, where the limits are not, and how to stay on the right side of the requirements.
Learning Objectives
- Maintain a working knowledge of the Yellow Book independence requirements
- Safely follow the Yellow Book independence requirements
Major Topics
- The Yellow Book’s general requirements and application guidance related to independence
- The conceptual framework used for making independence determinations
- Requirements and guidance for auditors providing nonaudit services
- The Yellow Book documentation requirements related to independence
