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AICPA National Governmental Accounting and Auditing Update Conference East 2012


The Auditor Independence Requirements in the 2011 Yellow Book (REPEAT of #5)


Aug 21, 2012 10:50am ‐ Aug 21, 2012 12:05pm

Description

One of the biggest areas of change in the new 2011 revision to Government Auditing Standards relates to its rules for auditor independence. The new Yellow Book is soon to be effective for your financial audits. Also, if you are performing non-audit services for your clients now, you may already be subject to the new Yellow Book’s rules for nonaudit services.

Come to this session to learn about the following:

  • What the new requirements are, including required documentation relating to client skills, knowledge, or experience and more;
  • How the new requirements relate to the AICPA auditor independence rules; and
  • A new practice aid developed by the AICPA to assist auditors in evaluating independence under the new Yellow Book and preparing related documentation.

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