Generally Accepted Government Auditing Standards (Yellow Book): Introduction to GAGAS (Completed)
Date: Monday, September 19, 2011
Instructor: Ronald LaPlante
| Begin Time: |
10:00am Pacific Time
11:00am Mountain Time
12:00pm Central Time
1:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
Auditors who perform governmental audits or those organizations subject to Generally Accepted Government Auditing Standards (GAGAS) should be familiar with the most recent update of the standards. This course is a summary of the first three chapters of GAGAS that affect all government audits.
Who Should Attend
CPAs and non-CPAs charged with preparing financial audits, attestation engagements and performance audits and those individuals employed by organizations receiving governmental funding subject to audits and attestations.
Topics Covered
- Introduction to GAGAS and its ethical principles
- Requirements and summary guidance for audits performed in accordance with GAGAS
- GAGAS audit terminology
- General standards and guidance for performing financial audits, attestation engagements and performance audits
Learning Objectives
- Understand the 2010 GAGAS update and become familiar with its ethical principles.
- Familiarization with guidance pertaining to audits performed in accordance with GAGAS
- Distinguish unique definitions pertaining to GAGAS
- Understand GAGAS Conceptual Framework regarding audits and attestations
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Auditing (Governmental) (2 hours)
Program Prerequisites
None
Advance Preparation
None
