Government Auditing Standards (Yellow Book) Practice Aids and Tools

This section of the AICPA’s Governmental Audit Quality Center (GAQC) Web site is intended to provide links to Practice Aids and tools that will assist auditors in understanding the requirements of Government Auditing Standards, issued by the Comptroller General of the United States (also referred to as the Yellow Book and GAGAS) and includes the following:

Government Auditing Standards, 2018 Revision (also referred to as the Yellow Book)

The professional standards and guidance for financial audits contained in Government Auditing Standards provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.

Archived Web Events on the 2018 Yellow Book 

Heard in the Hallways: Commonly Asked Yellow Book Questions (Audio Playback) (Access Slides)
Originally presented April 2, 2020.

Considering and Documenting Nonaudit Services under Government Auditing Standards (Audio Playback)(Access Slides)
Open to the public
Originally presented March 4, 2020.

Understanding the Changes to Yellow Book Independence (Audio Playback) (Access Slides)
Open to the public
Originally presented February 21, 2019.

The 2018 Yellow Book:  What You Need to Know (Audio Playback) (Access Slides)
Open to the public
Originally presented September 25, 2018.

Illustrative Yellow Book Audit Reports

When performing an audit under Government Auditing Standards, it is important to get the auditor reporting correct.  Access the latest illustrative Yellow Book audit reports on the GAQC Web site.