GAAS Foundations

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.

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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


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Course Information

Adding additional credit may change exam requirements.

Prerequisites:
General familiarity with the purpose of an audit
Advanced Preparation: None