Description
Based on Government Auditing Standards, 2024 Revision, this course is essential for auditors performing Yellow Book audits. It provides detailed information about conducting engagements in accordance with the Yellow Book and requirements related to independence. This course will increase your knowledge of the requirements and application guidance related to ethics, standards for financial audits, attestation engagements, performance audits, and more.
- Qualifies for Yellow Book CPE
Designed For
Objectives
- When you complete this course you will be able to:
- Recognize the types of auditors and audit organizations that may employ GAGAS to conduct their work.
- Identify and apply the requirements contained in Government Auditing Standards (generally accepted government auditing standards, GAGAS, or the Yellow Book).
- Recognize the fundamental ethical principles and the role of professional judgment in the government environment.
- Recognize requirements relating to competence and continuing professional education.
- Identify additional GAGAS requirements for conducting and reporting on financial audits.
- Identify the three types of attestation engagements found in generally accepted government auditing standards {GAGAS or the Yellow Book) and the additional GAGAS requirements beyond those of the AICPA for attestation engagements.
- Recall the overall approach for auditors to apply in planning and performing an audit to obtain sufficient, appropriate evidence that provides a reasonable basis for findings and conclusions based on the audit objectives.
Highlights
- Foundation and principles of generally accepted government auditing standards (GAGAS)
- Yellow Book compliance requirements
- Ethics, independence, and professional judgment
- Competence and continuing professional education
- Quality control and peer review
- Standards for financial audits, attestation engagements and reviews of financial statements
- Fieldwork and reporting standards for performance audits
Advanced Prep
- Manual
- If you did not purchase a printed manual, download it from your upcoming events in "My CPE" on website, and bring it with you
- If you did purchase a printed manual and would also like an electronic copy be sure to download it
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Leaders
Daniel Bradley
Dan Bradley is a principal with the regional certified public accounting firm of Young, Oakes, Brown & Co. P.C. in Altoona, Pennsylvania. He has extensive experience in performing audits of for-profit as well as governmental and not-for-profit organizations subject to the Single Audit Act and OMB Circular A-133. In addition, he has extensive experience dealing with entities (governmental units, not-for-profit organizations, and for-profit organizations) subject to the requirements of Government Auditing Standards. Dan holds a Commonwealth of Pennsylvania license to practice as a Certified Public Accountant, and received his Bachelor of Science degree in Accounting from Pennsylvania State University where he graduated with highest distinction.
Mr. Bradley is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA), and the Institute of Management Accountants. He is also a long time member of the PICPA's Local Government Accounting and Auditing Committee. As of June 1, 2007, Mr. Bradley was elected to the PICPA's Ethics Committee. Mr. Bradley has also served as past president of his IMA chapter, as well as serving as a member of the Executive Committee of the Pennsylvania Economy League. Mr. Bradley was a past President of the Altoona Chapter of the American Business Club as well as being a member of his local March of Dimes board.
In addition, Mr. Bradley has previously been an adjunct associate professor at Saint Francis College in Loretto, Pennsylvania where he is a past recipient of the Continuing Education's Instructor of the Year Award. Mr. Bradley has been a frequent speaker and panelist on various governmental and not-for-profit programs for the AICPA, numerous state societies, the St. Francis College's CPE Department, and numerous local entities.
Mr. Bradley is a multi-year recipient of the AICPA's Outstanding Facilitator Award.