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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.

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) standards on attestation engagements
  • Identify the additional GAGAS requirements for examination and review engagements
  • Identify the additional GAGAS requirements for agreed-upon procedures engagements
Last updated/reviewed: July 2, 2018

Prerequisites

Course Complexity: Intermediate

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

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  4:46Introduction to Yellow Book 4: Government Auditing Standards: Standards for Attestation Engagements
  9:28Examination Engagments, Fraud, Noncompliance and Abuse
  8:32Examination Engagement Documentation, Reporting on Internal Control, Fraud, Noncompliance and Abuse
  9:20Deficiencies & Reporting Views of Responsible Officials
  6:37Communication of Confidential and Sensitive Information and Distributing Reports
  6:22Standards to Review Engagements
  6:49Standards for Agreed-Upon Procedure Engagements and Conclusion
CONTINUOUS PLAY
  51:54Yellow Book 4: Government Auditing Standards: Standards for Attestation Engagements
Supporting Materials
  PDFSlides: Yellow Book 4: Government Auditing Standards: Standards for Attestation Engagements
  PDFYellow Book 4: Government Auditing Standards: Standards for Attestation Engagements Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM