Government Auditing Standards: Foundations (2 Hrs)

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Course Description

Government Auditing Standards and Foundations

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 audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations.

Course information

Price: $33


Course No. C008
Format: Online pdf (89 pages).
Instructional Delivery Method: QAS Self-Study
Prerequisites: Basic understanding of the auditing process
Advance Preparation:None
Level: Intermediate
CPE Credit: 2 Hrs.
Field of Study: Auditing (Governmental)
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: December 2019

Objectives

Upon completion of this course, you will be able to:

Yellow Book Overview

  • Recognize when the Yellow Book standards must be applied.
  • Identify the new organization and format of the 2018 Yellow Book.
  • Recognize the five areas that changed in the 2018 Yellow Book from
    the 2011 Yellow Book.

Chapter 1: Foundation and Principles for the Use and Application of Government Auditing Standards

  • Identify the types of auditors and audit organizations that may employ GAGASto conduct their work,
  • Recognize the types of engagements that may be conducted in accordance with GAGAS, and
  • Identify terminology that is commonly used in GAGAS.

Chapter 2: General Requirements for Complying with Government Auditing Standards

  • Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.

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