• Course Information

    Title: Governmental Auditing: Course 2 - Performance Audits
    Category: Accounting and Auditing
    Field of Study: Auditing - Govenment
    Course Code: A018-0426
    CPE Credits: 4.0
    Price: $34.95
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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 purpose of performance audits. It describes the features and requirements to provide a basis for good performance audit practices, along with examples to illustrate the application. For instance, it incorporates a flowchart for internal control considerations to assist in applying the requirements. It provides a fraud risk matrix to help auditors determine whether fraud is significant to audit objectives. Finally, it includes samples of audit reports issued under GAGAS. The focus of this course is the latest revision of the Yellow Book, Government Auditing Standards: 2018 Revision.

Delivery Method:

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Auditing - Govenment

Passing Score: 70%

Publication Date: 12/12/2018

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Objectives

Objectives:
1. Recognize the objective of a performance audit
2. Identify examples of the various performance audit objectives
3. Recognize the framework to apply field work standards
4. Identify the supervision and elements of an audit finding
5. Recognize performance audit report standards

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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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