2026 Government Auditing Standards and Professional Requirements

Description

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.
This course will describe when the Yellow Book standards must be applied. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. Finally, this course will identify the individuals that have a role on an audit engagement.

Learning Objectives
Chapter 1: General Requirements for Complying with Government Auditing Standards
• Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.
Chapter 2: Ethics, Independence, and Professional Judgment
• Identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.
• Recognize the purpose of applying the GAGAS Conceptual Framework.
• Recognize that action that must be taken by auditors if they conclude that the independence of the engagement team or the audit organization is impaired.
Chapter 3: Competence and Continuing Professional Education
• Identify the individuals that have a role on an audit engagement.
• Identify the number of CPE hours that must be completed in a 2-year period in order to maintain their professional competence.
• Recognize the requirements related to specialists using during an audit.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course

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