This session will provide a detail of the significant changes in the revised Yellow Book. Changes in independence, performance audits, peer reviews and financial audits completed under Generally Accepted Government Auditing Standards will be discussed.
After this session attendees will be able to:
1. Identify significant changes in Generally Accepted Government Auditing Standards (GAGAS) 2. Select an approach to address new GAGAS independence requirements on GAGAS audits 3. Determine how performance audits have changed to incorporate internal control procedures
Director, Financial Management and Assurance Team,