Government Auditing
This course guides and instructs participants through the revised 2011 GAGAS standards pronounced by the GAO. These standards provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process.

Course Publication Date: April 05, 2018

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $100.00!

Author:Frank Castillo CPA
Course No:GAUD-GAGAS-10018
Recommended CPE:10.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Auditing (Governmental)
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Learning Objectives
  • Recognize the purpose and applicability of GAGAS.
  • Identify the framework for conducting high quality government audits and attestation engagements.
  • Recognize the relationship between GAGAS and other professional standards.
  • Recognize how to use GAGAS in conjunction with professional standards issued by other authoritative bodies.
  • Identify the types of audits and attestation engagements that audit organizations may perform under GAGAS.
  • Identify the ethical principles contained in the overall framework for application of GAGAS.
  • Recognize the proper use of government information by exercising discretion in the use of information acquired in the course of auditors’ duties.
  • Identify the appropriate professional behavior for the auditing profession in order to avoid the perception and allow others to conclude that the auditors’ work was professionally deficient.
  • List five example of personal impairments to independence that could affect their impartiality.
  • Identify the three general classes of impairments to independence.
  • Identify the elements comprising the GAGAS conceptual framework for making independence determinations.
  • Recognize at least three examples of external impairments to independence.
  • List at least three skills that an audit organization's staff should possess to be considered competent.
  • List the three AICPA generally accepted standards of field work.
  • Identify the additional field work standards established by GAGAS for financial audits in addition to the requirements contained in the AICPA standards.
  • Recognize the auditor responsibilities related to previous audits and attestation engagements.
  • Identify the requirements for preparing audit documentation that is compliant with GAGAS.
  • Recognize the requirements to plan and perform the audit in order to obtain reasonable assurance that material misstatements are detected.
  • List the four AICPA generally accepted standards for reporting.
  • Recognize the additional reporting standards established by GAGAS for financial audits in addition to the requirements contained in the AICPA standards.
  • Recognize how to identify and report on deficiencies in internal control.
  • Identify the responsibilities that auditors have for detecting fraud and illegal acts that have a material effect on the financial statements.
  • Recognize how auditors must present findings to be compliant with GAGAS.
  • List the two AICPA field work standards for attestation engagements.
  • Identify the additional requirements established by GAGAS attestation engagement field work standards.
  • Recognize what activities need to be planned for examination-level attestation engagements.
  • Identify how to prepare attest documentation and the detail required in order to comply with GAGAS.
  • Recognize the materiality levels for engagements performed in accordance with GAGAS compared with the materiality levels for engagements performed in non-GAGAS engagements.
  • Identify the GAGAS establish reporting standards for attestation engagements and how they are in addition to the requirements contained in the AICPA standards.
  • Identify the responsibilities related to the distribution of reports completed under GAGAS.
  • Identify the requirements so that performance audits provide reasonable assurance in order to comply with GAGAS.
  • Recognize how to identify and limit audit risk.
  • Identify the planning requirements for audits and attest engagements to comply with GAGAS.
  • Recognize the auditor’s responsibility for assessing risks of fraud when planning the audit.
  • Recognize how to identify potential sources of information that could be used as evidence and how to correctly determine the amount and type of evidence to address the audit objectives and adequately plan audit work.
  • Identify the requirements for issuing audit reports and communicating the results of each completed performance audit.
  • Recognize how to present sufficient, appropriate evidence to support the findings and conclusions in relation to the audit objectives.
  • Recognize the importance of including in the audit report the scope of work related to internal control and any deficiencies in internal control that are significant.

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