The guidance you need.
Understand the concepts and standards of generally accepted government auditing standards (GAGAS) so that you can perform Yellow Book audits.
为理解黄皮书获得一个极好的信息基线, 以《sbf111胜博发》提供指引.
与独立性和同行评审相关的指导, increase your knowledge of the requirements and application guidance related to the following:
- Ethics
- Independence
——财务审计标准
- Attestation engagements
- Performance audits
Learning Objectives:
· Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS).
· Recognize the requirements found in Government Auditing Standards (Yellow Book).
·确定与独立性相关的要求和指导.
·回顾有关CPE的要求, professional judgment, quality control, and peer review under GAGAS.
· Identify the additional requirements for performing and reporting on a financial audit under GAGAS.
· Recall the requirements for performing attestation and review of financial statement engagements and performance audits under GAGAS.
Who will benefit:
Government auditors and public accountants who will be planning or conducting engagements in accordance with *Government Auditing Standards*.
THIS IS AN AICPA HOSTED WEBCAST. 您将从您的oscpa学习中心启动该课程. 美国注册会计师协会将发放并维护你的信用. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.