This course is part of a series of courses that provides the information an auditor needs to design, perform, and report on a financial statement audit of a governmental entity in accordance with generally accepted auditing standards (GAAS). It provides additional guidance for financial statement audits conducted in accordance with Government Auditing Standards (the Yellow Book). Our experts cover: pensions and postemployment benefits other than pensions (OPEB) in this course. This course is most appropriate for the professional with detailed knowledge in audits of state and local government who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.