Description:
Generally Accepted Government Auditing Standards (GAGAS), also known as the Yellow Book, provide a framework for audit organizations and auditors that conduct audits of government entities, entities that receive government awards, and other entities that require a Yellow Book audit. The term "Yellow Book" comes from the original publication of GAGAS in 1972, which was wrapped in a bright yellow jacket. There have been several revisions of the Yellow Book throughout the years. The most current publication, and the focus of this course, is Government Auditing Standards: 2018 Revision.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Auditing - Government

Passing Score: 70%

Publication Date: 02/03/2021

Technical Details: Govt Auditing: Technical

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Objectives:
1. Recognize the purpose of GAGAS and how it is applied to different engagements
2. Recognize threats to independence
3. Identify professional judgment and competence requirements in a GAGAS engagement

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA