This course covers the additional requirements of generally accepted government auditing standards (GAGAS) as it relates to performing and reporting on a financial audit including financial audit guidance and considerations. We also discuss the incorporation of the American Institute of Certified Public Accountants (AICPA) Auditing Standards into GAGAS, and other requirements that apply to Financial Audits. Lastly, we discuss the elements of a finding and how to present the different types of findings within financial audits.
The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.
Learning Objectives
- Recognize the relationship of generally accepted government auditing standards (GAGAS or the Yellow Book) and the American Institute of Certified Public Accountants (AICPA) Statements on Auditing Standards (SASs)
- Identify the additional GAGAS requirements for performing and reporting on financial audits
- Identify the types of findings and elements of a finding within a financial audit
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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.
Education Provider Information
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