As an auditor of state, local government, or not-for-profit entities, gain an understanding of the requirements and application guidance for engagements conducted in accordance with Government Auditing Standards.The guidance you need.
Understand the concepts and standards of generally accepted government auditing standards (GAGAS) so that you can perform Yellow Book audits.
Baseline
Gain an excellent baseline of information for understanding the Yellow Book, with guidance found in the 2018 revision of Government Auditing Standards.
With guidance related to independence and peer review, increase your knowledge of the requirements and application guidance related to the following:
-Ethics
-Independence
-Standards for financial audits
-Attestation engagements
-Performance audits
•Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS)
*Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)
Government auditors and public accountants who will be planning or conducting engagements in accordance with Government Auditing Standards
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