• Course Information

    Title: Governmental Auditing: Course 3 - Financial Audits and Attestation Engagements
    Category: Accounting and Auditing
    Field of Study: Auditing - Government
    Course Code: A018-0427
    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 additional GAGAS standards for performing and reporting on financial audits and attestation engagements. It focuses on the current version 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 - Government

Passing Score: 70%

Publication Date: 12/12/2018

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Objectives

Objectives:
Part I: General Principles of GAGAS
1. Recognize the purpose and applicability of GAGAS
2. Identify the types of GAGAS engagements
3. Recognize the conceptual framework for independence

Part II: 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

Part III: Standards for Attestation Engagements and Reviews of Financial Statements
1. Recognize the additional GAGAS requirements for attestation engagements
2. Identify characteristics of auditor reports for attestation 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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