Course Details

Course name:

Government Auditing Standards

Course number:

1059N

Number of questions:

Review: 100
Final exam: 100

Prerequisite:

None

Course level:

Basic

Recommended CPE credit:

10 CPE hours

Recommended study time:

10 hours

Course format:

Interactive self study

CPE credit calculated as 100% of total study time (i.e. 50 minute hour)

Reference text:

Government Auditing Standards issued by the GAO, January 2007 Revision

211 pages

Course last updated/reviewed:

March 25, 2009

Subject classification:

Accounting

Learning objective:

To review the standards used by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

GAGAS contain requirements and guidance dealing with ethics, independence, auditors’ professional competence and judgment, quality control, the performance of field work, and reporting.