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Conducting Government Audits Under GAAS, GAGAS and the Single Audit (CGAU15)
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This course provides a broad overview of the audit of local governments, with emphasis on using risk assessment to achieve efficiency. Topics include applicable standards, independence considerations, engagement planning, single audit requirements, internal control, audit program design and modification, sampling, accounting and auditing for cash, investments, revenues and receivables, expenditures and payables, payroll, property and equipment, long-term debt, fund equity, and more.

10/26/2015
When: 10/26/2015
8:30 AM until 4:30 PM
Where: LCPA Training Facility
2400 Veterans Memorial Blvd
Suite 500
Kenner, Louisiana 
United States
Presenter: J. Michael Inzina


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Early Bird Fees (through 10/8)
Members $289
Non-Members $389
After 10/8, add $50 to your fee.

CPE: 8 hours
Level: Intermediate
Vendor: Altec
Category: Gov't/Nonprofit
Prerequisites: None
Advanced prep: None

Who should attend: Partners and managers responsible for planning and supervision of governmental engagements, as well as staff persons conducting those engagements.

Note: Qualifies for Yellow Book

This course will provide a broad overview of the audit of local governments, including the unique nature of government auditing, with emphasis on using risk assessment to achieve efficiency.

Topics covered include:

  • Accounting and auditing standards applicable to government engagements
  • Independence considerations
  • Engagement planning with emphasis on risk assessment, materiality and analytical procedures
  • Internal control
  • Audit program design and modification
  • Audit sampling
  • Unique aspects of accounting and auditing for cash, investments, revenues and receivables, expenditures and payables, payroll, property and equipment, long-term debt, and fund equity
  • Conclusion of fieldwork
  • Communication of control related matters
  • Single audit requirements


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Certified Public Accountants

2400 Veterans Memorial Blvd., Suite 500
Kenner, LA 70062-4739

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