Course Information
Governmental Auditing: Course 2 – Performance Audits
Course Information
| Title: | Governmental Auditing: Course 2 – Performance Audits |
|---|---|
| Category: | Accounting and Auditing |
| Field of Study: | Auditing - Government |
| Course Code: | A021-0426 |
| 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. 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: 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: Auditing - Government: Technical
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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.
Profession Identifiers: CPA