Course Information
Governmental Auditing: Course 1 – Fundamental Principles
Course Information
| Title: | Governmental Auditing: Course 1 – Fundamental Principles |
|---|---|
| Category: | Accounting and Auditing |
| Field of Study: | Auditing - Government |
| Course Code: | A021-0425 |
| CPE Credits: | 4.0 |
| Price: | 34.95 |
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.
The Governmental Auditing series of courses are separated into three categories:
Course One Fundamental Principles for Government Auditing
Course Two Performance Audits
Course Three Financial Audits and Attestation Engagements
This course (Course One) focuses on the use and application of GAGAS and the principles that establish a foundation for the credibility of auditors’ work. It is designed to help you navigate the complexities of the standards and prepare you to excel in implementing the new Yellow Book (the 2018 Revision).
Upon completion of this course, you will be able to apply ethical principles, independence standards, the use of professional judgment, the concept of competence, and quality control and peer review requirements to all GAGAS engagements which will produce high quality audits that help improve government programs and operations.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Accounting and Auditing
Field of Study: Auditing - Government
Passing Score: 70%
Publication Date: 06/28/2023
Technical Details: Govt Auditing: Technical
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Objectives
Objectives:
Learning Objectives
- Recognize the purpose of GAGAS and how it is applied to different engagements
- Identify threats to independence
- Recognize the concept of professional judgment and competence
- Identify quality control and peer review requirements
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA