Sign up for our weekly newsletter and get a free copy of the "2020 Coronavirus Tax Summary"
and "2021 Consolidated Appropriations Act Summary"
Government Auditing Standards and Performing AuditsCode: 21-GAUD
Price: $59.95
Add to Cart
Add to Cart
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
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
For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.
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 addressed to: National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417. Web site: www.nasba.org
NASBA Sponsor number 108096

$59.95
No reviews yet.