The major topics that will be covered in this course include:
- Key changes made by the 2024 Revision to Government Auditing Standards
- Review when the GAGAS requirements are applicable to a financial statement audit
- When reporting on key audit matters may apply in a GAGAS audit
- Clarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow Book
- Review the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing Standards
- Other important matters contained in the 2024 Government Auditing Standards related to financial statement audits