Government Auditing Standards and Performing Audits
SKU: CPE-07-179
Credit Hours: 5
Level: Intermediate
Category: Auditing
Program Prerequisites: Basic understanding of the auditing process.
Delivery Method: PDF
Instructor: Andrew Clark, EA.
Course Description:
This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work, the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations, the requirements for auditor communication, identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS and describe what must be included and what must be excluded from an audit report.
This course will cover the following topics:
- Identify the types of auditors and audit organizations that may employ GAGAS to conduct their work
- Recognize the types of engagements that may be conducted in accordance with GAGAS
- Identify terminology that is commonly used in GAGAS.
- Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.
- Identify the requirements for auditor communication.
- Recognize the items that an auditor should include in report on internal control and compliance.
- Identify what an auditor must do if certain information is prohibited from public disclosure or is excluded from a report because of its confidential or sensitive nature.
- Recognize what an auditor must do when Obtaining and Reporting the Views of Responsible Officials.
- Recognize what must be included and what must be excluded from the audit report.
- Identify the requirements when reporting on instances of fraud.