Posted on 2018-06-01, by nokia241186.
Allison J. Harrell and Jeff Barbacci, "Yellow Book: Government Auditing Standards"
English | ISBN: 1119512425 | 2018 | 176 pages | PDF | 10 MB
Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This CPE course provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities.
In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this CPE course also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance.
This course will prepare you to do the following:
Identify the types of engagements that are performed under Government Auditing Standards.
Recognize Yellow Book requirements related to CPE, independence, peer review, and more.
Identify the additional requirements for performing a financial audit under GAGAS.
Recognize the additional GAGAS reporting requirements for financial audits.
Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Foundation and ethical principles of government auditing
Standards for use and application of generally accepted government auditing standards
Standards for financial audits
Standards for attestation engagements
Fieldwork standards for performance audits
Reporting standards for performance audits
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