The 2018 Yellow Book addresses key concepts of ethics, including the public interest, integrity, objectivity, and professional behavior. This course will review those key concepts and their application to auditors in a governmental environment. We also review changes to the independence standards in the 2018 Revision. 

Agenda:

• Ethical Principles
• Independence
• Conceptual Framework
• Audit Organizations Inside Government Entities
• Internal Auditors
• Non-Audit Services
• Preparing Accounting Records and Financial
• Key Services
• Documentation
• Professional Judgment