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Government Auditing Standards and Professional Requirements

Government Auditing Standards and Professional Requirements

$49.95$49.95
  • SKU : AC2006
  • OUR PRICE :$49.95
  • CREDIT HOURS : 3
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Government Auditing Standards and Professional Requirements
   
 
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.

This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.
This course will identify the individuals that have a role on an audit engagement.This course will Recognize the methods for selecting individuals of integrity who
have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. This course will 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. Finally, this course will describe what must be included and what must be excluded from an audit report.
 
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 ethical principles that
    guide the work of auditors who conduct engagements in accordance with GAGAS.
  • Identify the individuals that have a role on an audit engagement.
  • Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently.
 
Course Number: AC2006
NASBA Field of Study: Auditing (Governmental)
Level:                     Intermediate
Author/Instructor: Andrew Clark
Publication Date: March 2024
 
CPE Credits:  3
 
Program Prerequisites: Basic understanding of the auditing process.
 
Advanced Preparation: None

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