Home
0
Home
Cart Empty | Login/Register  Login/Register
Search Courses List  >  Course Details
Use Landscape to see Search/Filter
Item Types:
Field of Study:
Authors:
CPE Hours:
Keyword:
Hide left panel Collapse Menu
Show left panel
Recent Searches
No recent searches found.
A~B
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 Government Agencies - 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)

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 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 ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role on an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. 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.

Governmental Auditing Standards - Yellow Book Series (12 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)
A/B
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 Government Agencies - 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)

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 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 ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role on an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. 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.

Governmental Auditing Standards - Yellow Book Series (12 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)
Recent Searches
No recent searches found.
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 Government Agencies - 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)

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 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 ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role on an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. 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.

Governmental Auditing Standards - Yellow Book Series (12 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)
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 Government Agencies - 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)

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 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 ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role on an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. 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.

Governmental Auditing Standards - Yellow Book Series (12 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)
Course Details

Government Auditing Standards and Professional Requirements - Yellow Book Series (Course Id 1737)

Updated / QAS / Registry
  Add to Cart 
Author : Andrew Clark, EA
Course Length : Pages: 60 ||| Word Count: 27,665 ||| Review Questions: 15 ||| Final Exam Questions: 15
CPE Credits : 3.0
IRS Credits : 0
Price : $26.95
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 1737
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 describe when the Yellow Book standards must be applied. 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 ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role on an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. 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 : 22308
Release : 2024
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 : 20-Jul-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 - 1737
Keywords : Auditing (Governmental), Government, Auditing, Standards, Professional, Requirements, Yellow, Book, Series, cpe, cpa, online course
Learning Objectives :

Chapter 1
2018 Yellow book Overview

At the end of this chapter, the student will be able to:
  • Recognize when the Yellow Book standards must be applied.
  • Identify the new organization and format of the 2018 Yellow Book.
  • Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.

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
Ethics, Independence, and Professional Judgment

At the end of this chapter, the student will be able to:
  • Identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.
  • Recognize the purpose of applying the GAGAS Conceptual Framework.
  • Recognize that action that must be taken by auditors if they conclude that the independence of the engagement team or the audit organization is impaired.

Chapter 4
Competence and Continuing Professional Education

At the end of this chapter, the student will be able to:
  • Identify the individuals that have a role on an audit engagement.
  • Identify the number of CPE hours that must be completed in a 2-year period in order to maintain their professional competence.
  • Recognize the requirements related to specialists using during an audit.

Course Contents :

Chapter 1 - 2018 Yellow book Overview

Objectives

2018 Yellow Book Overview Introduction

Yellow Book

Engagement Team Definitions

Auditor:

Engagement team (or audit team):

Specialist:

Yellow Book Publications

Purpose

When and Where to Apply Yellow Book

Effective Date

Overview of the 2018 Yellow Book Changes

New Organization and Format

Skill, Knowledge and Expertise Guidance

Independence guidance for Government Audit Organizations

Peer Review

Peer review requirements

Waste and Abuse

Standards for Attestation Engagements and Reviews of Financial Statements

Performance audits: new internal control requirement

Competence and CPE Requirements

Obtaining the 2018 Yellow Book

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 - Ethics, Independence, and Professional Judgment

Objectives

Ethical Principles

The Public Interest

Integrity

Objectivity

Proper Use of Government Information, Resources, and Positions

Professional Behavior

Independence

GAGAS Conceptual Framework Approach to Independence

Provision of Non-audit Services to Audited Entities

Consideration of Specific Non-audit Services

Documentation

Professional Judgment

Figure 1: Generally Accepted Government Auditing Standards Conceptual Framework for Independence

Figure 2: Independence Considerations for Preparing Accounting Records and Financial Statements

Chapter Summary: Ethics, Independence, and Professional Judgment

Chapter 3 Review Questions

Chapter 4 - Competence and Continuing Professional Education

Objectives

Competence

Continuing Professional Education

Chapter Summary: Competence and Continuing Professional Education

Chapter 4 Review Questions

Glossary
Click to go to: Yellow Book Auditing CPE Requirements and Courses for CPAs
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
  
Exam completed on .

Do you want to add the course again?
  
     
Our IRS Approved Continuing Education Provider number is 1SXC8 NASBA QAS Self-Study sponsor Id is 108299 Customer Reviews 5 Star Excellence award from Shopper Approved for collecting at least 100 5 star reviews Click to verify BBB accreditation and to see a BBB report. View TrustedSite Certification
Arlene L. from CA bought 1 subscription 9 hours ago.  |||  New User Discount - Click Here ||| Abdulkarim A. from bought 1 course 22 hours ago.  |||  New User Discount - Click Here ||| Justin O. from WI bought 2 courses 1 day ago.  |||  New User Discount - Click Here ||| Danlei W. from OH bought 1 course 1 day ago.  |||  New User Discount - Click Here ||| HASSAN H. from bought 1 subscription 1 day ago.  |||  New User Discount - Click Here ||| David B. from LA bought 1 course 1 day ago.  |||  New User Discount - Click Here ||| Catherine S. from TX bought 1 subscription 1 day ago.  |||  New User Discount - Click Here ||| Phung N. from VA bought 1 course 1 day ago.  |||  New User Discount - Click Here ||| Liz H. from FL bought 1 course 1 day ago.  |||  New User Discount - Click Here ||| Tyler M. from OH bought 2 courses 1 day ago.  |||  New User Discount - Click Here ||| 
Remove Marquee
Copyright © 2024 Cpethink.com

Privacy | Refunds | Terms | Blog | Site Map | Contact Us | FAQs | Login | NASBA Id 108299 | IRS Id 1SXC8 | Cage Code 874S4