The major topics that will be covered in this course include:
- Key changes made by the 2018 version of Government Auditing Standards
- Enhanced required reporting related to internal controls and compliance in a financial statement audit
- Clarifications related to the supplemental performance requirements in a financial statement audit imposed by the 2018 Yellow Book
- New requirements related to independence in a Yellow Book audit
- Other important matters contained in the 2018 Government Auditing Standards related to financial statement audits