Overview
More and more entities need Yellow Book engagements, including a growing number of for-profit entities. In this course, we will review the unique independence requirements in GAGAS. We'll also review the recent changes to quality management in Yellow Book. We'll close with a reminder of common deficiencies found in Yellow Book engagements.
Prerequisites
Prior experience with GAGAS
Objectives
- Describe the changes to Chapter 5 of Yellow Book
- Recognize common Yellow Book deficiencies
- Recall the independence requirements in Yellow Book
Highlights
- Quality Management
- Risk Assessment
- SQMS
- Independence
