Description
This session will include a summary of the key independence provisions found in the 2018 Revision of the Government Auditing Standards and related implementation considerations.
Learning Objectives:
- Distinguish the significant independence requirements and related application guidance found in the 2018 Revision of the Yellow Book.
- Identify the impact the 2018 Revision of the Yellow Book will have on the performance of certain nonaudit services.
- Indicate where to obtain additional GAO and AICPA Resources.
Speaker(s):
