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Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected.

Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship. 

After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved.

Improving the Auditor and Auditee Relationship (2 Hrs)

Let Sefton and Bill, auditors with over 70 combined years of federal, state, and municipal audit experience, guide you through the dos and don’ts of spending federal grant dollars. Truth is stranger than fiction when it comes to the creative way that grantees use their grant resources. Auditors of federal programs use the cost principles as criteria to evaluate compliance with contract provisions. The cost principles apply to almost all federal grant programs and contain specific prohibitions against entertainment and some legal fees. The cost principles also advise grantees on how to document payroll expenditures.

Cost Principles under Federal Grants for Nonprofits and Governments - Yellow Book Series (7 Hrs)

In this course, two retired Federal Regional Inspectors General will explain what government auditors expect to see when they read an audit finding in a governmental audit, including Single Audits.  In governmental audits, a finding is a construct with components that have been in place for over 50 years.  As a result, government auditors expect all findings to have all the components that the Yellow Book calls for.  Issuing a Single Audit with deficient findings can harm a CPA’s finances and his or her reputation.

If you administer government grants, you should also know what a finding should contain in order to properly review findings that CPAs prepare when auditing your organization.

Elements of a Finding - What Government Auditors Expect in All Findings - Yellow Book Series (Video) (2 Hrs)

In this course, two retired Federal Regional Inspectors General will discuss Audit Interviewing.  While the course is directed to government auditors, the information should also assist CPAs conducting Single Audits.

The governmental auditing course addresses why we conduct interviews, who we should interview, the types of interviews, conducting the interview, and dealing with difficult interviewees.  It also covers the difference between interviews and interrogations and some aspects of nonverbal communication, including body language.

Interviewing Techniques (Video) (2 Hrs)

The administrative rules for federal grants cover a lot of ground.  Let Sefton Boyars and Bill Allen guide you through the requirements and provide insights into the trickier, unexpected clauses.

This course covers the latest administrative rules published in the Uniform Guidance for Federal Grants (formal title: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)

Uniform Administrative Regulations for Federal Grants (8 Hrs)
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Suggested Courses

Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected.

Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship. 

After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved.

Improving the Auditor and Auditee Relationship (2 Hrs)

Let Sefton and Bill, auditors with over 70 combined years of federal, state, and municipal audit experience, guide you through the dos and don’ts of spending federal grant dollars. Truth is stranger than fiction when it comes to the creative way that grantees use their grant resources. Auditors of federal programs use the cost principles as criteria to evaluate compliance with contract provisions. The cost principles apply to almost all federal grant programs and contain specific prohibitions against entertainment and some legal fees. The cost principles also advise grantees on how to document payroll expenditures.

Cost Principles under Federal Grants for Nonprofits and Governments - Yellow Book Series (7 Hrs)

In this course, two retired Federal Regional Inspectors General will explain what government auditors expect to see when they read an audit finding in a governmental audit, including Single Audits.  In governmental audits, a finding is a construct with components that have been in place for over 50 years.  As a result, government auditors expect all findings to have all the components that the Yellow Book calls for.  Issuing a Single Audit with deficient findings can harm a CPA’s finances and his or her reputation.

If you administer government grants, you should also know what a finding should contain in order to properly review findings that CPAs prepare when auditing your organization.

Elements of a Finding - What Government Auditors Expect in All Findings - Yellow Book Series (Video) (2 Hrs)

In this course, two retired Federal Regional Inspectors General will discuss Audit Interviewing.  While the course is directed to government auditors, the information should also assist CPAs conducting Single Audits.

The governmental auditing course addresses why we conduct interviews, who we should interview, the types of interviews, conducting the interview, and dealing with difficult interviewees.  It also covers the difference between interviews and interrogations and some aspects of nonverbal communication, including body language.

Interviewing Techniques (Video) (2 Hrs)

The administrative rules for federal grants cover a lot of ground.  Let Sefton Boyars and Bill Allen guide you through the requirements and provide insights into the trickier, unexpected clauses.

This course covers the latest administrative rules published in the Uniform Guidance for Federal Grants (formal title: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)

Uniform Administrative Regulations for Federal Grants (8 Hrs)
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Similar Courses

Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected.

Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship. 

After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved.

Improving the Auditor and Auditee Relationship (2 Hrs)

Let Sefton and Bill, auditors with over 70 combined years of federal, state, and municipal audit experience, guide you through the dos and don’ts of spending federal grant dollars. Truth is stranger than fiction when it comes to the creative way that grantees use their grant resources. Auditors of federal programs use the cost principles as criteria to evaluate compliance with contract provisions. The cost principles apply to almost all federal grant programs and contain specific prohibitions against entertainment and some legal fees. The cost principles also advise grantees on how to document payroll expenditures.

Cost Principles under Federal Grants for Nonprofits and Governments - Yellow Book Series (7 Hrs)

In this course, two retired Federal Regional Inspectors General will explain what government auditors expect to see when they read an audit finding in a governmental audit, including Single Audits.  In governmental audits, a finding is a construct with components that have been in place for over 50 years.  As a result, government auditors expect all findings to have all the components that the Yellow Book calls for.  Issuing a Single Audit with deficient findings can harm a CPA’s finances and his or her reputation.

If you administer government grants, you should also know what a finding should contain in order to properly review findings that CPAs prepare when auditing your organization.

Elements of a Finding - What Government Auditors Expect in All Findings - Yellow Book Series (Video) (2 Hrs)

In this course, two retired Federal Regional Inspectors General will discuss Audit Interviewing.  While the course is directed to government auditors, the information should also assist CPAs conducting Single Audits.

The governmental auditing course addresses why we conduct interviews, who we should interview, the types of interviews, conducting the interview, and dealing with difficult interviewees.  It also covers the difference between interviews and interrogations and some aspects of nonverbal communication, including body language.

Interviewing Techniques (Video) (2 Hrs)

The administrative rules for federal grants cover a lot of ground.  Let Sefton Boyars and Bill Allen guide you through the requirements and provide insights into the trickier, unexpected clauses.

This course covers the latest administrative rules published in the Uniform Guidance for Federal Grants (formal title: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)

Uniform Administrative Regulations for Federal Grants (8 Hrs)
Suggested Courses

Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected.

Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship. 

After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved.

Improving the Auditor and Auditee Relationship (2 Hrs)

Let Sefton and Bill, auditors with over 70 combined years of federal, state, and municipal audit experience, guide you through the dos and don’ts of spending federal grant dollars. Truth is stranger than fiction when it comes to the creative way that grantees use their grant resources. Auditors of federal programs use the cost principles as criteria to evaluate compliance with contract provisions. The cost principles apply to almost all federal grant programs and contain specific prohibitions against entertainment and some legal fees. The cost principles also advise grantees on how to document payroll expenditures.

Cost Principles under Federal Grants for Nonprofits and Governments - Yellow Book Series (7 Hrs)

In this course, two retired Federal Regional Inspectors General will explain what government auditors expect to see when they read an audit finding in a governmental audit, including Single Audits.  In governmental audits, a finding is a construct with components that have been in place for over 50 years.  As a result, government auditors expect all findings to have all the components that the Yellow Book calls for.  Issuing a Single Audit with deficient findings can harm a CPA’s finances and his or her reputation.

If you administer government grants, you should also know what a finding should contain in order to properly review findings that CPAs prepare when auditing your organization.

Elements of a Finding - What Government Auditors Expect in All Findings - Yellow Book Series (Video) (2 Hrs)

In this course, two retired Federal Regional Inspectors General will discuss Audit Interviewing.  While the course is directed to government auditors, the information should also assist CPAs conducting Single Audits.

The governmental auditing course addresses why we conduct interviews, who we should interview, the types of interviews, conducting the interview, and dealing with difficult interviewees.  It also covers the difference between interviews and interrogations and some aspects of nonverbal communication, including body language.

Interviewing Techniques (Video) (2 Hrs)

The administrative rules for federal grants cover a lot of ground.  Let Sefton Boyars and Bill Allen guide you through the requirements and provide insights into the trickier, unexpected clauses.

This course covers the latest administrative rules published in the Uniform Guidance for Federal Grants (formal title: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)

Uniform Administrative Regulations for Federal Grants (8 Hrs)
Course Details

Government Auditing Standards and Performing Audits - Yellow Book Series (Course Id 1736)

QAS / Registry
  Add to Cart 
Author : Andrew Clark, EA
Course Length : Pages: 77 ||| Review Questions: 19 ||| Final Exam Questions: 25
CPE Credits : 5.0
IRS Credits : 0
Price : $44.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Auditing (Governmental) - Auditing (Governmental) for Course Id 1736
Description :

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 identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the requirements for auditor communication. This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report. 
Usage Rank : 21364
Release : 2021
Version : 1.0
Prerequisites : Basic understanding of the auditing process.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Government Auditing Standards
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 01-Mar-2024
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - 1736
Keywords : Auditing (Governmental), Government, Auditing, Standards, Performing, Audits, Yellow, Book, Series, cpe, cpa, online course
Learning Objectives :

Chapter 1
Foundation and Principles for the Use and Application of Government Auditing Standards

At the end of this chapter, the student will be able to:
  • Identify the types of auditors and audit organizations that may employ GAGAS to conduct their work,
  • Recognize the types of engagements that may be conducted in accordance with GAGAS, and
  • Identify terminology that is commonly used in GAGAS.

Chapter 2
General Requirements for Complying with Government Auditing Standards

At the end of this chapter, the student will be able to:
  • Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.

Chapter 3
Standards for Financial Audits

At the end of this chapter, the student will be able to:
  • Identify the requirements for auditor communication.
  • Recognize the items that an auditor should include in report on internal control and compliance.
  • Identify what an auditor must do if certain information is prohibited from public disclosure or is excluded from a report because of its confidential or sensitive nature.
  • Recognize what an auditor must do when Obtaining and Reporting the Views of Responsible Officials.

Chapter 4
Fieldwork Standards for Performance Audits

At the end of this chapter, the student will be able to:
  • Identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS.
  • Recognize the five components of internal control.
  • Identify conditions that indicate a heightened risk of fraud.

Chapter 5
Reporting Standards for Performance Audits

At the end of this chapter, the student will be able to:
  • Recognize what must be included and what must be excluded from the audit report.
  • Identify the requirements when reporting on instances of fraud.
Course Contents :

Chapter 1: Foundation and Principles for the Use and Application of Government Auditing Standards

Objectives

Introduction

Types of GAGAS Users

Types of GAGAS Engagements

Financial Audits

Attestation Engagements and Reviews of Financial Statements

Performance Audits

Terms Used in GAGAS

The GAGAS Format

Chapter Summary: Foundation and Principles for the Use and Application of Government Auditing Standards

Types of GAGAS Users

Types of GAGAS Engagements

Terms Used in GAGAS

Chapter 1 Review Questions

Chapter 2: General Requirements for Complying with Government Auditing Standards

Objectives

Relationship between GAGAS and Other Professional

Standards

Stating Compliance with GAGAS in the Audit Report

Chapter Summary: General Requirements for Complying with Government Auditing Standards

Chapter 2 Review Questions

Chapter 3: Standards for Financial Audits

Objectives

Additional GAGAS Requirements for Conducting Financial Audits

Compliance with Standards

Licensing and Certification

Auditor Communication

Results of Previous Engagements

Investigations or Legal Proceedings

Noncompliance

Findings

Audit Documentation

Availability of Individuals and Documentation

Additional GAGAS Requirements for Reporting on Financial Audits

Reporting the Auditors’ Compliance with GAGAS

Reporting on Internal Control; Compliance with Provisions of Laws, Regulations, Contracts, and Grant Agreements; and Instances of Fraud

Presenting Findings in the Audit Report

Reporting Findings Directly to Parties outside the Audited Entity

Obtaining and Reporting the Views of Responsible Officials

Reporting Confidential or Sensitive Information

Distributing Reports

Chapter Summary: Standards for Financial Audits

Chapter 3 Review Questions

Chapter 4: Fieldwork Standards for Performance Audits

Objectives

Performance Audits

Planning

Auditor Communication

Investigations or Legal Proceedings

Results of Previous Engagements

Assigning Auditors

Preparing a Written Audit Plan

Conducting the Engagement

Nature and Profile of the Program and User Needs

Determining Significance and Obtaining an Understanding of Internal Control

Assessing Internal Control

Internal Control Deficiencies Considerations

Information Systems Controls Considerations

Provisions of Laws, Regulations, Contracts, and Grant Agreements

Fraud

Identifying Sources of Evidence and the Amount and Type of Evidence Required

Using the Work of Others

Supervision

Evidence

Overall Assessment of Evidence

Findings

Audit Documentation

Availability of Individuals and Documentation

Figure 4: Consideration of Internal Control in a Generally Accepted Government Auditing Standards Performance Audit

Chapter Summary: Fieldwork Standards for Performance

Audits

Chapter 4 Review Questions

Chapter 5: Reporting Standards for Performance Audits

Objectives

Performance Audits

Reporting Auditors’ Compliance with GAGAS

Report Format

Report Content

Reporting Findings, Conclusions, and Recommendations

Reporting on Internal Control

Reporting on Noncompliance with Provisions of Laws, Regulations, Contracts, and Grant Agreements

Reporting on Instances of Fraud

Reporting Findings Directly to Parties outside the Audited Entity

Obtaining the Views of Responsible Officials

Report Distribution

Reporting Confidential or Sensitive Information

Discovery of Insufficient Evidence after Report Release

Chapter Summary: Reporting Standards for Performance Audits

Chapter 5 Review Questions

Glossary

Yellow Book CPE Courses: https://www.cpethink.com/yellow-book-auditing
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