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Yellow Book and Single Audit Deficiencies  

CATEGORY: Accounting & Auditing
  Online & Mobile
3 CPE Credits

This update includes the requirements of the 2018 and 2021 revisions of the Yellow Book, and expanded discussion of impairments to auditor independence, particularly as they relate to nonaudit services provided to audit clients. This update provides increased emphasis on the knowledge, skills, and abilities that an auditee must possess in order for an auditor to maintain independence while providing a nonaudit service to that auditee. This update also covers the Yellow Book requirements for an audit organization's system of quality control set forth in the 2018 revision and the system of quality management set forth in the 2024 revision of the Yellow Book.

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