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: August 13, 2023
4 Reviews (26 ratings)

Reviews

4
Member's Profile
Provides a basic review of attestation engagement requirements, guidance, & considerations along with GAGAS Incorporation of AICPA SSAEs.
5
Anonymous Author
Helpful course in understanding the particulars or attestation engagement performed under GAGAS.
4
Anonymous Author
Provides understandable GAGAS information regarding attestation engagements
5
Anonymous Author
This course was well structured and presented. Good review course for me.
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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Yellow Book 4: Government Auditing Standards: Standards for Attestation Engagements4:46
  Examination Engagments, Fraud, Noncompliance and Abuse9:28
  Examination Engagement Documentation, Reporting on Internal Control, Fraud, Noncompliance and Abuse8:32
  Deficiencies & Reporting Views of Responsible Officials9:20
  Communication of Confidential and Sensitive Information and Distributing Reports6:37
  Standards to Review Engagements6:22
  Standards for Agreed-Upon Procedure Engagements and Conclusion6:49
CONTINUOUS PLAY
  Yellow Book 4: Government Auditing Standards: Standards for Attestation Engagements51:54
Supporting Materials
  Slides: Yellow Book 4: Government Auditing Standards: Standards for Attestation EngagementsPDF
  Yellow Book 4: Government Auditing Standards: Standards for Attestation Engagements Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONS quiz
 FINAL EXAMexam