GAGAS Performance Audit Standards – Video Course includes an online videos and self-study manual for 3 hours of CPE credit.
The Government Accountability Office (GAO) released an updated version of the Yellow Book in 2018. The GAGAS Performance Audit Standards – Video Course highlights the crucial updates performance auditors need to know, including independence, CPE requirements, and quality control and peer review. Performance auditors will learn the major and minor themes of the engagement chapters as well as new terms and definitions added to the latest Yellow Book.
Course objectives include:
- Differentiate between the Yellow Book and other auditing standards
- Identify the purpose of independence in an audit
- Define the conceptual framework for evaluating auditor independence
- Recognize the GAO’s independence requirements regarding non-audit services
- Cite CPE requirements established by the GAO
- Identify the Yellow Book requirements regarding quality control and peer review
- Distinguish among the three types of Yellow Book engagements
- Identify the purpose of the GAO’s Green Book
- Recall reportable conditions and related behaviors
- Identify the elements of a finding
- Recognize the importance of the elements of a finding
- Identify qualities of a good recommendation
CPE Credit Hours: 3
NASBA Category of Study: Auditing (Governmental)
Program level: Basic
Advance preparation: None
Who should attend: Performance Auditors
Instructional method: Video with online qualified assessment. QAS SS
Author: Leita Hart-Fanta, CPA, CGFM, CGAP
This course is also included in the Yellow Book Standards for Performance Auditors Bundle and the Performance Audit Essentials Bundle.
This course does qualify for the 24 hour Yellow Book CPE requirement.
Questions? You can find our FAQ here.
What People Say About This Course
“Leita is [a] talented speaker on complex subject matter[s.]” – Law Enforcement Auditor
“This was great to identify major changes.” – State Agency Auditor
“I get a big kick out of Leita’s humor.” – City Auditor
“Great teacher who knows how to simplify complex regulations.” – CPA in Public Practice