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. There is also discussion of requirements for auditor communication and general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report.
This course is included in the MEGA CPE Subscription.
Course No. C009
Format: Online pdf (180 pages).
Instructional Delivery Method: QAS Self-Study
Prerequisites: Basic understanding of the auditing process
CPE Credit: 5 Hrs.
Field of Study: Auditing (Governmental)
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: March 2022