Government Auditing Standards and Foundations
Credit Hours: 2
Program Prerequisites: Basic understanding of the auditing process.
Delivery Method: PDF
Instructor: Andrew Clark, EA.
This course will describe when the Yellow Book standards must be applied, identify the types of auditors and audit organizations that may employ GAGAS to conduct their work, identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. and identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.
This course will cover the following topics:
- Recognize when the Yellow Book standards must be applied.
- Identify the new organization and format of the 2018 Yellow Book.
- Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.