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G04 – Materiality in Planning and Performing a Yellow Book Audit (LIVESTREAM) (LIAA89/21)

Event Description

In forming an opinion on the financial statements, a strong sense of materiality is critical for a high quality and efficient financial statement audit under Government Auditing Standards.  This course will discuss the factors to consider to when establishing both quantitative and qualitative materiality thresholds.

Designed For

Anyone responsible for planning and performing financial statement audits


  • List the factors to consider for establishing materiality thresholds on Yellow Book financial statement audits
  • Explain common approaches to calculating quantitative materiality while also considering qualitative materiality

Major Subjects

  • Considerations when calculating planning materiality and performance materiality 
  • Qualitative factors that influence materiality conclusions
  • Special factors to consider in a Yellow Book environment 


This event is brought to you as part of Spring Splash.