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 |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Auditing (Governmental)
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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.