Compliance Testing In a Government Audit
Description: AICPA Standards require that auditors obtain reasonable assurance about material misstatements as a result of noncompliance with laws and regulations that have a direct and material effect on the financial statements. This course addresses the GAAS requirements for the typical governmental laws and regulations and focuses on meeting the documentation requirements.
Learning objectives: To enable participants to understand and apply the requirements of Generally Accepted Auditing Standards, including providing adequate documentation of the tests performed. Includes practice aids.
Experience/Prerequisites: Minimum to advanced level of auditing experience.
Who should attend: Partners and managers responsible for planning and supervision of engagements, and audit staff members who are responsible for performing compliance tests and related audit documentation.
Recommended CPE credit: 8 hours
Acronym: CTGA
- Illegal Acts by clients – the basics
- Identifying laws and regulations
- Direct and material laws and regulations
- Indirect effect laws and regulations
- Documentation