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Government Auditing Standards and Performing AuditsCode: 24-GAUD
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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.
- 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