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Yellow Book: Performance Audit Fieldwork and Reporting Standards

Auditing

Yellow Book: Performance Audit Fieldwork and Reporting Standards

Course 11354A · 2 hrs · CPA

Performance audits follow a distinct set of GAGAS standards—and getting them right requires attention at every stage of the engagement. This course covers fieldwork standards including planning, supervision, evidence gathering, and documentation. It then shifts to reporting, where you'll learn how to communicate compliance with GAGAS, structure your report, incorporate the views of responsible officials, and handle sensitive or confidential information. Whether you're new to performance audits or looking to sharpen your process, this course offers practical, standards-based guidance.

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  • Hours: 2
  • Exam questions: 6
  • Eligible for: CPA
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NASBA Area: Auditing

CPE requirements: See your state's CPE requirements

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Yellow Book: Performance Audit Fieldwork and Reporting Standards
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

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We currently offer 387 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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Frequently Asked Questions

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