Government Auditing Standards and Performing AuditsCode: 24-GAUD

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Course Details

180 pages

Course description and objectives:

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 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 requirements for auditor communication. 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. 

Course Objectives:

  •            Identify the types of auditors and audit organizations that may employ GAGAS to conduct their work,
  •        Recognize the types of engagements that may be conducted in accordance with GAGAS, and
  •         Identify terminology that is commonly used in GAGAS
  •          Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.

Presentation Method:   Self-Study

 

Category:  Auditing (Governmental)

CPE credit:  5 Hours

Program Level:  Update

Prerequisites:  Basic understanding of the auditing process.

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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American CPE, Inc. 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: www.nasbaregistry.org

 

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