• Course Information

    Title: Governmental Auditing: Course 3 - Financial Audits and Attestation Engagements
    Category: Accounting and Auditing
    Field of Study: Auditing (Governmental)
    Course Code: A016-0427
    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 additional GAGAS standards for performing and reporting on financial audits and attestation 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 and applicability of GAGAS
2. Identify the types of GAGAS engagements
3. Recognize the conceptual framework for independence

Chapter 2: Standards for Financial Audits
1. Recognize the additional GAGAS requirements for performing financial audits
2. Identify elements of a finding
3. Recognize attributes of a GAGAS financial audit report

Chapter 3: Standards for Attestation Engagements
1. Recognize the additional GAGAS field work requirements for attestation engagements
2. Identify characteristics of auditor reports for examination, review, and agreed-upon procedures engagements

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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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