This course covers the additional generally accepted government auditing standards (GAGAS) reporting requirements as it relates to performance audits. The term Performance Audit refers to an independent examination of a program, function, operation, or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.
This module includes discussion of auditor reporting requirements, whether the auditor is an internal auditor or external auditor.
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 auditor requirements for reporting performance audits.
- Recognize the purpose of auditor reports on performance audits.
- Recognize the key contents of performance audit reports.
- 1. Sarbanes-Oxley Update - 20 Years Later: Discussion with Lynn Fountain
- 2. 2021 U.S. GAAP Update for Public and Nonpublic Business Entities
- 3. Audit Engagement Planning
- 4. xPA Accounting and Governance
- 5. What You Need to Know About Lease Accounting (Text Based Course)
- 6. IASB Conceptual Framework - Qualitative Characteristics
- 7. Reviewing Workpapers - Embracing Responsibilities for Quality Control
- 8. Segment Reporting - A Detailed Review (Text Based Course)
- 9. Accounting for Software Sales (Text Based Course)
- 10. The Future of Internal 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.