Chapter 5 of the 2024 Yellow Book specifies 6 engagement quality objectives. Audit teams use these objectives to assess quality risk and design responses to address those risks. Be careful… These objectives overlap quite a bit!
engagement quality reviews
9 Roles Ensuring Quality of a Yellow Book Engagement
The 2024 Yellow Book created some new roles for the audit team. Although GAGAS allows a custom design, here are 9 roles ensuring quality.
7 Things to Know About Engagement Quality Reviews
Per the new 2024 GAGAs standard 5.139, engagement quality reviews are objective evaluations of the engagement team’s significant judgments and the conclusions reached thereon.
Yellowbook-CPE.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: