Government Auditing Standards Compliance & Ethics Review
The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental auditing standards compliance, audit reports, professional qualifications for auditors, and audit organization quality control.
This course is an overview of governmental auditing standards compliance and applications. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work and identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. Also included is discussion of ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course is included in the MEGA CPE Subscription.