20SS-0225: Surgent's The 2018 Yellow Book Revision (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
4 CPE (4 technical) | 4 Yellow Book
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The 2018 Yellow Book revision represents the first comprehensive overhaul of the Yellow Book standards since 2011! This course not only explains the new standards, it also prepares you to excel in implementing the new Yellow Book. Learn precisely what the new Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the new Yellow Book.
Major subjects
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Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; the relationship between the Yellow Book and other standards; and the importance of stating compliance with the Yellow Book in reporting
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The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review
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The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control
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The new Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Learning objective(s)
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Thoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements
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Prepare to implement the new Yellow Book in an effective and efficient manner
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Save time by understanding what the new Yellow Book does and does not require auditors to do
Who should take this program?
Auditors performing Yellow Book engagements
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