- Credits: 24
- Format: Self-Study eBook
- Field of Study: Governmental Auditing
- Author/Speaker: Lanford Publishing
|Program Prerequisites:||General Understanding Auditing|
|Published Date:||© Jan 2018|
The 2018 revision of Government Auditing Standards is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted.
The 2018 revision of Government Auditing Standards supersede the 2011 revision (GAO-12-331G, December 2011), the 2005 Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education (GAO-05-568G, April 2005), and the 2014 Government Auditing Standards: Guidance for Understanding the New Peer Review Ratings (D06602, January 2014).
The 2018 revision should be used until further updates and revisions are made. An electronic version of this document can be accessed on GAO’s Yellow Book web page at http://www.gao.gov/yellowbook.
- Chapter 1: Foundation and Principles for the Use and Application of Government Auditing Standards
- Chapter 2: General Requirements for Complying with Government Auditing Standards
- Chapter 3: Ethics, Independence, and Professional Judgment
- Chapter 4: Competence and Continuing Professional Education
- Chapter 5: Quality Control and Peer Review
- Chapter 6: Standards for Financial Audits
- Chapter 7: Standards for Attestation Engagements and Reviews of Financial Statements
- Chapter 8: Fieldwork Standards for Performance Audits
- Chapter 9: Reporting Standards for Performance Audits
Who Should Attend:
- All Certified Public Accountants (CPAs)