Government Auditing Standards and Professional EthicsCode: 21-EGSTDS

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Course Details

133 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 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. Finally, this course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.  

Presentation Method:   Self-Study

 

Category:  Auditing (Governmental)

CPE credit:  4 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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