When auditors perform attestation engagements and reviews of financial statements under the Yellow Book, they must apply additional performance and reporting requirements. This course is designed to help you understand and effectively apply the Yellow Book performance and reporting requirements for attestation engagements and reviews of financial statements.
Learning Objectives
- Obtain a thorough working knowledge of the requirements for performing and reporting on Yellow Book attestation engagements and reviews of financial statements
- Understand how the Yellow Book requirements relate to the AICPA requirements for attestation engagements and reviews of financial statements
Major Topics
- How Yellow Book attestation engagements differ from engagements performed solely under the AICPA requirements
- The Yellow Book performance and reporting requirements related to attestation engagements and reviews of financial statements
