• Course Information

    Title: Governmental Auditing: Course 1 - Background and General Standards
    Category: Accounting and Auditing
    Field of Study: Auditing (Governmental)
    Course Code: A016-0425
    CPE Credits: 3.0
    Price: $27.95
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Description

Description:
Generally accepted government auditing standards (GAGAS) provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. GAGAS contains standards for audits and requirements and guidance dealing with ethics, independence, auditors' professional judgment and competence, quality control, performance of the audit, and reporting. This course will focus on the government auditing foundation and ethical principles, standards for use and application of GAGAS, and the general standards. These areas apply to all GAGAS engagements.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Auditing (Governmental)

Passing Score: 70%

Publication Date: 09/15/2016

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Objectives

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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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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