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In Yellow Book: What Can Go Wrong, James Woy reviews the general standards covered under GAS. Special attention will be given to chapters 1-3, focusing on ethics, recent revisions to independence rules, and CPE requirements. You'll also learn solutions to common problems firms encounter when attempting to interpret GAS.
Upon successful completion of this course, participants will be able to:
- Cite Government Auditing Standards (GAS) and when they apply in financial audits and attestation engagements
- Cite the emphasis in the general standards on maintaining and documenting independence, continuing education requirements, and what it means to exercise professional judgment in the GAS environment
- Identify common problems auditors have with complying with GAS
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