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Based on the AICPA Competency Framework: Governmental Auditing, these learning resources are designed to help CPAs understand the knowledge and skills necessary to perform high-quality Single Audits, Yellow Book audits, and audits of state and local government financial statements. Resources include the most up-to-date information on the Uniform Guidance and recent GASB statements including GASB Statement No. 68 and GASB Statement No. 72.
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Government Auditing Standards, December 2011 Revision
The professional standards and guidance contained in the Government Auditing Standards provide a framework for conducting high quality audits with competence,...
Article Yellow Book Foundational
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