Standards for Financial Audits Attestation Engagements and Review of Financial Statements

Standards for Financial Audits Attestation Engagements and Review of Financial Statements
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Price: $24.99
Credits: 3
Prerequisite: N/A
Level: N/A
Model: TCE26
Author: TaxCe Publishing
Average Rating: Not Rated
Fields of study: Auditing (Governmental)
Format: PDF


Introduction

 

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the requirements for auditor communication. Finally, this course will identify the three levels of service as identified by the AICPA.

 

CPE Credit: 3 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Auditing

Program Prerequisites: Basic understanding of the auditing process.

Advanced Preparation: None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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