2 CPE This course covers General Standards found in generally accepted government auditing standards (GAGAS or Yellow Book), discusses auditor professional judgment, competence and independence standards for how audits should be performed and discusses quality control standards. It ends with a discussion of Peer Review requirements.
The course will help you identify the four general standards found ingenerally accepted government auditing standards (GAGAS or the Yellow Book) and it reviews the Yellow Book competence standard and what it encompasses, and finally it discusses the importance of professional judgment.
The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.
Learning Objectives
- Identify the four general standards found in generally accepted government auditing standards (GAGAS or the Yellow Book)
- Identify the Yellow Book competence standard and what it encompasses
- Identify the reasons for the importance of professional judgment
- 1. Introductory Managerial Accounting - Variance Analysis
- 2. Accounting for Nonfinancial Assets under IFRS
- 3. What You Need to Know About Lease Accounting (Text Based Course)
- 4. Not-for-Profit GAAP Update
- 5. Key Process Controls - Credit (Text Based Course)
- 6. Bookkeeping: Payroll And Expenses
- 7. Revenue Recognition (ASC Topic 606) Standard Overview
- 8. Sarbanes-Oxley Update - 20 Years Later: Accounting Risk Assessment Considerations
- 9. Purchase and Sale of Inventory
- 10. Internal Control Essentials for Management - Part II: The Future of Internal Control
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Prerequisites
No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.
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