Overview
Gain the essentials
Engaging with chapters 1-6 of Government Auditing Standards, 2018 Revision, gain the essentials for performing engagements in accordance with generally accepted government auditing standards (GAGAS).
Build an excellent foundation of the principles of GAGAS as it relates to understanding Yellow Book requirements and application guidance.
Prerequisites
None
Objectives
- Identify the guidance found in Government Auditing Standards, 2018 Revision.
- Recognize the relationship between Government Auditing Standards and other professional standards.
- Recognize the Yellow Book guidance regarding independence as found in Government Auditing Standards, 2018 Revision.
Highlights
Foundation and principles for government auditing
General requirements for complying with GAGAS
Ethics, independence and professional judgment
Competence and CPE
Quality control and peer review
