Yellow Book Ethics

Overview

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.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this course include:

• The concept of public interest
• Ethics, independence, and professional judgment
• Competence and continuing professional education
• Quality control and peer review
• Proper use of government information, resources, and position
• Professional behavior

Prerequisites

None

Designed For

Anyone who needs to comply with ethical principles on Yellow Book engagements

Objectives

After attending this presentation, you will be able to...

• Describe the foundational ethical principles contained in the Yellow Book
• Indicate the independence requirements, including when performing both audit and non-audit services
• Recall the continuing education rules contained in Yellow Book that support ethical principles

Preparation

None