Government Auditing Standards: Review and Update

This virtual course will be delivered regionally via Zoom.

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

This course is being sponsored by the Pacific Association of Supreme Audit Institutions (PASAI). Registration is restricted to PASAI member offices for U.S. territories and those in the Freely Associated States.

This course will equip participants with knowledge and skill-building through an in-depth review and update on the Government Auditing Standards, plus a brief history of the development of the standards. Participants will discuss the structure of the recent revision of the standards and major changes, focusing on the sections applicable to performance audits. In addition, participants will discuss the purpose and requirements of individual standards, with emphasis on the recent changes.

The course outline includes training on three key subjects:

• General Standards for Governmental Auditing including the Foundations of Government Auditing, Independence, Ethical Principles, Competence and Other Professional Requirements, including Supervision, Professional Care and Internal and External Quality Control
• Fieldwork Standards for Performance Audits
• Reporting Standards for Performance Audits

 The structure of this course is 4-hour daily sessions over a two-day period.

What You Will Learn

Course objectives include:

• Review the purpose and applicability of the Government Auditing Standards.
• Review the ethical principles that influence 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 fieldwork standards for performance audits, including updates.
• Review the reporting standards for performance audit, including updates.

Who Should Attend

PASAI member offices following these standards, primarily those offices in U.S. commonwealths and territories – the Commonwealth of the Northern Mariana Islands, Guam, and American Samoa – and those in the Freely Associated States (the Republic of Palau, the Federated States of Micronesia, and the Republic of the Marshall Islands.