As an auditor of state, local government, or not-for-profit entities, gain an understanding of the requirements and application guidance for financial audits conducted in accordance with Government Auditing Standards.”Gain the essentials
Engaging with chapters 1–6 of Government Auditing Standards, 2018 Revision, gain the essentials for performing engagements in accordance with generally accepted government auditing standards (GAGAS).
Build an excellent foundation of the principles of GAGAS as it relates to understanding Yellow Book requirements and application guidance. “
•Identify the guidance found in Government Auditing Standards •Recognize the relationship between Government Auditing Standards and other professional standards •Recognize the Yellow Book guidance regarding independence as found in Government Auditing Standards, 2018 Revision •Identify the Yellow Book requirements for financial statement audits
*Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) *General requirements for complying with the Yellow Book *Ethics, independence, and professional judgment *Competence and continuing professional education *Quality control and peer review *Standards for financial audits
Government auditors and public accountants who will be planning or conducting engagements in accordance with Government Auditing Standards