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.
Learning Objectives
Upon completion of this course, participants will be able to:
• 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
