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Government Auditing Standards and Performing Audits

Government Auditing Standards and Performing Audits

$59.95$59.95
  • SKU : AC2005
  • OUR PRICE :$59.95
  • CREDIT HOURS : 5
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Government Auditing Standards and Performing Audits
   
 
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 what must be included and what must be excluded from an audit report.
  • 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.
  • Identify the requirements for auditor communication.
  • Identify the general planning requirements
    for an audit that must comply with all of the applicable requirements for a review of
    financial statements conducted in accordance with GAGAS.
 
Course Number: AC2005
NASBA Field of Study: Auditing (Governmental)
Level:                     Intermediate
Author/Instructor: Andrew Clark
Publication Date: March 2024
 
CPE Credits:  5
 
Program Prerequisites: Basic understanding of the auditing process.
 
Advanced Preparation: None

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