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 management, 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
This course (Course One) focuses on the use and application of GAGAS and the principles that establish a foundation for the credibility of auditors’ work. This course also examines the changes set forth by the 2024 revision to GAGAS, which will eventually replace the current version (the 2018 Yellow Book). It is designed to help you navigate the complexities of the standards and prepare you to excel in implementing the 2024 Yellow Book.
Upon completion of this course, you will be able to apply ethical principles, independence standards, the use of professional judgment, competence, quality management, and peer review requirements to all GAGAS engagements that help improve government programs and operations.
Course Publication Date:
September 30, 2024
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
$50.00!
| Author: | Delta CPE |
| Course No: | GAUD-GENSTD-40124-M |
| Recommended CPE: | 5.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Auditing (Governmental)
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Learning Objectives
- Recognize the applicability of GAGAS.
- Recognize auditors' ethical responsibilities.
- Identify threats to independence.
- Recognize activities that impair independence.
- Identify competence and quality management requirements.