- NY Credits : 17.0
- TX Credits : 17.0
This course provides the information an auditor needs to design, perform, and report on a financial statement audit of a governmental entity in accordance with generally accepted auditing standards (GAAS). It provides additional guidance for financial statement audits conducted in accordance with Government Auditing Standards (the Yellow Book). Our experts cover: new auditing and accounting requirements; risk assessment procedures, general planning procedures, and the detailed audit plan; substantive procedures and tests of controls; audit programs for specific audit areas including pensions and postemployment benefits other than pensions (OPEB); special-purpose and state governments; general and concluding procedures; and the auditors reports. This update includes an overview of the following newly issued GASB statements No. 93 through No. 98. This course includes application guidance for implementing new audit reporting requirements in SAS No. 134 through 141. This course is most appropriate for the professional with detailed knowledge in audits of state and local government who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.