Yellow Book 4: Government Auditing Standards: Standards for Attestation Engagements

This course covers the additional requirements of generally accepted government auditing standards (GAGAS) as it relates to performing and reporting on an attestation engagement. It includes discussion of the three types of attestation engagements firms do under governmental audit standards (the three types are examinations, reviews, and agreed-upon procedures) as well as the relationship between the American Institute of Certified Public Accountants (AICPA) standards for attestation engagements and GAGAS requirements.

The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.