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Government Auditing Standards: Review and Update


Event calendar iconDecember 05, 2022

Event time icon8:30 a.m.

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This course will be delivered on-site in Guam.

Registration for this course is invitation-only. Please email us for additional details.

This course is designed for the Association of Public Auditors Principals Meeting.

Course Description

Receive an in-depth review and update on the 2018 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the recent revision of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real-life cases through a series of quizzes and exercises that make this course an interesting and enjoyable learning experience.


Event will learn icon What You Will Learn

  • Review the purpose and applicability of the Government Auditing Standards.
  • Review the ethical principles that influence the application of the Government Auditing Standards.
  • Review the types of audits and engagements, focusing on performance audits
  • Review the general standards, including updates.
  • Review the field work standards for performance audits, including updates.
  • Review the reporting standards for a performance audit, including updates

Event backend icon Who Should Attend

Auditors who apply the Government Auditing Standards to their audits. This course is designed for the Association of Public Auditors Principals Meeting.

Course Health Icon Health & Safety Protocols

For all on-site training in the insular areas, the Graduate School USA's Pacific and Virgin Islands Training Initiatives (PITI-VITI) works closely with local training hosts to ensure that participants, instructors, and training support staff enjoy a safe learning experience. Please note the following:

  • Full details of PITI-VITI's health and safety guidelines are available here.
  • Local health and safety guidelines for the government of Guam, which will be hosting this training, is available at http://dphss.guam.gov/covid-19/.
  • Please contact PITI-VITI Admin at [email protected] with any questions or concerns.

Event info icon Tuition Fees

With funding support from the United States Department of the Interior, Office of Insular Affairs, courses are available free of charge for government accountability professionals within the insular areas. The course fee is waived and there is no cost to register and attend, Professionals who do not meet the above criteria, please contact [email protected].










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December 05, 2022

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8:30 a.m. to 5:00 p.m.

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CPEs - 8 Credit Hours

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On-Site, Guam

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Suite 401 DNA Building 238 Archbishop Flores Street Hagatna, Guam 96910, Guam

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Course Description


moderator iconInstructor

Susan Murphy

Drummond Kahn

Portland, OR

Drummond Kahn serves on the faculty of the Graduate School USA, training auditors and financial managers in the U.S. and overseas.  Since 1990, Mr. Kahn served in federal, state, and local government auditing positions.

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