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), also known as the Yellow Book, provide a framework for audit organizations and auditors that conduct audits of government entities, entities that receive government awards, and other entities that require a Yellow Book audit. The term “Yellow Book” comes from the original publication of GAGAS in 1972, which was wrapped in a bright yellow jacket. There have been several revisions of the Yellow Book throughout the years. The most current publication, and the focus of this course, is Government Auditing Standards: 2018 Revision.
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: 02/03/2021
Technical Details: Govt Auditing: Technical
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Objectives
Objectives:
1. Recognize the purpose of GAGAS and how it is applied to different engagements 2. Recognize threats to independence 3. Identify professional judgment and competence requirements in a GAGAS engagement
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA