Performing engagements in accordance with GenerallyAccepted Government Auditing Standards (GAGAS or“Yellow Book”) requires additional reporting, ethics, andperformance requirements. This course will identify andreview the guidance found in the Yellow Book and analyzethe relationship between Government Auditing Standardsand the AICPA Code of Professional Conduct. We willreview the Yellow Book requirements for financialstatement audits while also touching upon ethicalprinciples and independence.