Overview
This course provides a brief overview of Generally Accepted Auditing Standards, including the PCAOB's rules for public companies, the AICPA's rules for non-public companies, and the GAO's rules for governmental auditing. The goal of the course is to provide an overview of the organizations and their standards and information about how to access information related to both.
Learning Objectives
- identify the type of GAAS applicable to different types entities
- identify the organization responsible for issuing different types of GAAS
- recognize how GAAS is organized and how to access it
Designed For
Practicing CPAs, CFEs, and CMAs both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel
Prerequisites
General familiarity with the purpose of an audit
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