Governmental Auditing: Course One Fundamental Principles for Government Auditing
Generally accepted government auditing standards (GAGAS) provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. GAGAS contains standards for audits and requirements and guidance dealing with ethics, independence, auditors’ professional judgment and competence, quality control, performance of the audit, and reporting.

The Governmental Auditing series of courses are separated into three categories:

Course One Fundamental Principles for Government Auditing

Course Two Performance Audits

Course Three Financial Audits and Attestation Engagements

This course (Course One) focuses on the use and application of GAGAS and the principles that establish a foundation for the credibility of auditors’ work. It is designed to help you navigate the complexities of the standards and prepare you to excel in implementing the new Yellow Book (the 2018 Revision).

Upon completion of this course, you will be able to apply ethical principles, independence standards, the use of professional judgment, the concept of competence, and quality control and peer review requirements to all GAGAS engagements which will produce high quality audits that help improve government programs and operations.

Course Publication Date: March 04, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $40.00!

Author:Delta CPE
Course No:GAUD-GENSTD-40109
Recommended CPE:4.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Auditing (Governmental)
Learning Objectives
  • Recognize the purpose of GAGAS and how it is applied to different engagements.
  • Recognize threats to independence.
  • Identify professional judgment and competence requirements in a GAGAS engagement.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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