This CPE course provides an excellent baseline of information to accountants in understanding governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with Government Auditing Standards understand and be able to discern these concepts and standards in executing their responsibilities.
Foundation and ethical principles of government auditing
Standards for use and application of Generally Accepted Government Auditing Standards (Yellow Book)
Standards for financial audits
Standards for attestation engagements
Fieldwork standards for performance audits
Reporting standards for performance audits
This course will prepare you to:
Identify the types of engagements that are performed under Government Auditing Standards
Recognize Yellow Book requirements related to CPE, independence, and peer review
Identify the additional requirements for performing a financial audit under Government Auditing Standards
Recognize the additional GAGAS reporting requirements for financial audits
Recall the requirements for performing attestation engagements and performance audits under the Yellow Book
Who Will Benefit?
Government auditors and public accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (“Yellow Book”)
Advance Preparation: None
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