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Government Auditing Standards and Foundations

Government Auditing Standards and Foundations

$49.95$49.95
  • SKU : AC2007
  • OUR PRICE :$49.95
  • CREDIT HOURS : 2
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Government Auditing Standards and Foundations
   
 
Course Description:
 
The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.
 
 
Learning Objectives:
 
Upon successful completion of this course, participants will be able to:
  • Describe when the Yellow Book standards must be applied.
  • Identify the types of auditors and audit organizations that may employ GAGAS to conduct their work.
  • Identify the categories of
    requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations.
 
Course Number: AC2007
NASBA Field of Study: Auditing (Governmental)
Level:                     Intermediate
Author/Instructor: Andrew Clark
Publication Date: March 2024
 
CPE Credits:  2
 
Program Prerequisites: Basic understanding of the auditing process.
 
Advanced Preparation: None

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