2018 Government Auditing Standards Update

Course Details


Tuesday, October 3, 2023

8:30am – 10:30am (Registration: 3:01pm)



Field of Study

Accounting & Audit

CPE Credit

2 hours CPE credit

Level of Knowledge



CPA Crossings




Government Auditing Standards (also referred to as the Yellow Book or GAGAS) were last updated in 2018. A significant challenge facing many auditors involved in financial statement audits under the Yellow Book requirements is determining the difference in professional requirements between generally accepted auditing standards (GAAS) and generally accepted government auditing standards (GAGAS). All professional involved in audits performed in accordance with GAGAS should have a working knowledge of the supplemental requirements imposed by the 2018 Yellow Book. This course will cover the issues that all auditors need to know about the supplemental GAGAS requirements, by providing example about how to comply with these supplemental requirements.

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


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

  • Key changes made by the 2018 version of Government Auditing Standards
  • Enhanced required reporting related to internal controls and compliance in a financial statement audit
  • Clarifications related to the supplemental performance requirements in a financial statement audit imposed by the 2018 Yellow Book
  • New requirements related to independence in a Yellow Book audit
  • Other important matters contained in the 2018 Government Auditing Standards related to financial statement audits


After attending this presentation you will be able to:

  • Identify requirements related to audit reporting related to internal control and compliance
  • Recall core concepts fundamental to determining and documenting independence
  • Recognize supplemental requirements imposed by the 2018 Yellow Book during the performance of a financial statement audit
  • Recall significant changes made by the 2018 version of Government Auditing Standards

Designed For

Anyone involved in GAGAS audits.

Registration for this course has passed.

Course Pricing

WYOCPA Member Fee

Non-Member Fee

Your Price

View All Professional Development Courses