Governmental Auditing: Course Three Financial Audits, Attestation Engagements, and Reviews of Financial Statements
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

Auditors must follow both the respective AICPA standards and the additional GAGAS requirements in performing a Yellow Book financial audit, attestation engagement, or review of financial statements. By adhering to these standards, they can provide information used for oversight, accountability, transparency, and improvements of government programs and operations. 

This course (Course Three) focuses on the additional GAGAS requirements for conducting and reporting financial audits, attestation engagements, and reviews of financial statements. It also contains the AICPA key principles to provide a basis for good financial audit practices, as well as guidance for attestation engagements and reviews of financial statements, and includes various examples to illustrate the application. Upon completion of this course, you will be able to enhance the capability and skill level by incorporating your AICPA knowledge for financial audits, attestation engagements, and reviews of financial statements with the additional GAGAS requirements. 

Course Publication Date: March 05, 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 $49.00!

Author:Delta CPE
Course No:GAUD-ATTEST-40129
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 applicability of GAGAS.
  • Identify the types of GAGAS engagements.
  • Recognize the conceptual framework for independence.
  • Recognize the additional GAGAS requirements for performing financial audits.
  • Identify elements of a finding.
  • Recognize attributes of a GAGAS financial audit report.
  • Recognize the additional GAGAS requirements for attestation engagements.
  • Identify characteristics of auditor reports for attestation engagements.

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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