<p>This course will be an overview of:</p> <ul> <li>The scope and nature of government auditing standards (Yellow Book)</li> <li>Yellow Book general standards, including independence</li> <li>Requirements for performing a financial statement audit in accordance with generally accepted auditing standards and the Yellow Book</li> <li>Reporting and communication requirements of a financial statement audit performed under the Yellow Book</li> <li>Differences in audit objectives and reporting requirements for various Yellow Book engagements, including performance audits</li> </ul>