Description:
This course describes the requirements created by the Government Auditing Standards, known as the Yellow Book. Government auditing is essential in delivering an objective and independent view of government programs and services. It reinforces the expectation that the government entities will carry out their functions effectively, efficiently, ethically and in accordance with the applicable laws and regulations. In other words, an effective government audit activity strengthens governance by significantly increasing citizens' ability to hold the government entities accountable through the use of internal or external audit services or a combination of the two.

Delivery Method:

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: 02/07/2019

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Objectives:
Part I: Audit Function in Government
1. Identify the distinguishing characteristics of the government structure
2. Recognize the values of government auditing
3. Identify the elements of an effective audit activity
4. Recognize the applicability of GAGAS
5. Identify the level of assurance provided by different types of engagements

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.