Revised yellow book standards

https://www.journalofaccountancy.com/news/2018/jul/gao-revised-yellow-book-standards-government-auditors-201819338.html

https://www.aicpa.org/interestareas/governmentalauditquality/newsandpublications/gaqcalert/2018gaqcarchivedalerts/gaqcalertno364.html

Governmental auditing quiz

https://www.journalofaccountancy.com/news/2018/mar/governmental-auditing-single-audits-201818428.html

AICPA comment letter to GAO

http://www.aicpa.org/InterestAreas/GovernmentalAuditQuality/DownloadableDocuments/AICPACL2017YBED.pdf While supportive of the yellow book revision, three areas are noted: independence requirements,CPE requirement, and auditors' responsibilities for waste.

Yellowbook Standards

and what is required for CPE, as presented in an 11 minute video prepared by Leita Hart.   Also there is a writeup that describes the gist of her video.   She is fun to listen to though.  Thanks Leita for the work you do.    http://yellowbook-cpe.com/what-does-the-yellowbook-require

The new Yellow Book independence standards

An archived webinar https://university.learnlive.com/Gui.aspx   and the handouts related to that.  http://www.aicpa.org/InterestAreas/GovernmentalAuditQuality/Resources/DownloadableDocuments/GAQC-Web-Event-on-New-YB-Nov182011.pdf   These two materials are freely accessible, although the template has a cost http://www.aicpa.org/InterestAreas/GovernmentalAuditQuality/Resources/AuditPracticeToolsAids/Pages/YellowBookAuditToolsandAids.aspx

An archived yellow book webinar update

included a powerpoint and handout.  http://www.aicpa.org/InterestAreas/GovernmentalAuditQuality/Resources/Pages/WhatYouNeedtoKnowAboutthe2010YBED%E2%80%93MemberWebEvent.aspx

GAO proposing changes to yellow book

this would be the 6th revision since 1972.  The exposure draft (210 page document) contains  a letter at the beginning that summarizes the audit standard uchanges known as GAGAS.  The changes include those made in recent years in  the auditing profession as well as special considerations necessary for a government environment.  The most significant proposed change in the draft surrounds independence issues - GAO is taking a stronger stand on this matter, limiting what auditor can do.  The draft is located  http://www.gao.gov/new.items/d10853g.pdf.  The comment period closes 11/22/2010.  The yellow book webpage with the existing version and other yellow bookmaterilas is located at http://www.gao.gov/govaud/ybk01.htm

GAO Yellow Book site

http://www.gao.gov/govaud/ybk01.htm