The revised standards are designed to provide a framework for high-quality work by government auditors.
Government Auditing Standards
Specialized knowledge is critical when performing engagements under Government Auditing Standards and compliance audits of federal funds (single audits). Test your expertise in this area.
The topics include competence, CPE, independence, quality control, and internal control.
GASB published a volume of authoritative implementation guidance that reflects changes resulting from a yearlong feedback process.
Timely communication between pension plans, government employers, and their auditors is essential in implementing the new standards.