Generally Accepted Governmental Auditing Standards for Attestation Engagements (Currently Unavailable)
Author: Kelen Camehl
| CPE Credit: |
2 hours for CPAs |
This course provides an overview of Generally Accepted Government Accounting Standards (GAGAS) for Attestation Engagements included in the United States Governmental Accountability Office (GAO) 2011 Revision of Government Auditing Standards, also known as the Yellow Book. The standards for attestation engagements included within the Yellow Book prescribe additional requirements in addition to those included within the American Institute of Certified Public Accountants (AICPA) general attestation standard on criteria, the field work and reporting standards, and the corresponding Statements on Standards for Attestation Engagements (SSAEs).
Note: This course does not contain audio.
Publication Date: February 2016
Topics Covered
- Standards for Attestation Engagements
- Examination Engagements
- Review Engagements
- Agreed upon procedures engagements
Learning Objectives
- Recognize the organization and content included within the Yellow Book.
- Identity the types of attestation engagements that are subject to standards within the Yellow Book.
- Differentiate between additional fieldwork and reporting requirements for examination, review, and agreed-upon procedures engagements.
- Recognize additional considerations with respect to examination, review, and agreed-upon procedures engagements.
- List required elements to be included in review and agreed-upon procedures reports.
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Auditing (Governmental) (2 hours)
Program Prerequisites
Basic understanding of AICPA attestation standards
Advance Preparation
None
