Description:
Receive an in-depth review and update on the 2018 and 2024 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the 2018 and 2024 revisions of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real-life cases through a series of quizzes and exercises that make this course an interesting and enjoyable learning experience. The course can be tailored for on-site delivery in segments of four hours or less to meet your needs. This course is part of the Certified Government Auditor (CGA) program, Level 2.
Duration:
1 day
Level:
Foundational
Who Should Attend?
Auditors who apply the Government Auditing Standards to their audits
Credits:
0.6 CEU's, 8 CPE'sLearning Outcomes:
- Review the purpose and applicability of the Government Auditing Standards.
- Review the ethical principles that influence application of the Government Auditing Standards.
- Review the types of audits and engagements, focusing on performance audits
- Review the general standards including updates.
- Review the fieldwork standards for performance audits, including updates.
- Review the reporting standards for performance audit, including updates
No sessions scheduled
Other Recommended Courses:
- Basic Governmental Auditing (AUDT7001)
- Conducting Performance Audits (AUDT7002)
- Federal Appropriations Law for Auditors (AUDT7010)
- Financial Management Bootcamp for Federal Auditors (AUDT7020)
- Effective Audit Resolution, Follow-up and Implementation (AUDT8034)
- The Governmental Audit: From Planning to Reporting (AUDT8032)
Course Outline
Topic 1:
- General Standards for Governmental Auditing including the Foundations of Government Auditing, Independence, Ethical Principles, Competence and Other Professional Requirements, including Supervision, Professional Care and Internal and External Quality Control
Topic 2:
- Fieldwork Standards for Performance Audits
Topic 3:
- Reporting Standards for Performance Audits