California Association of State Auditors - GAGAS/Yellow Book Field Work Standards & GASB Update

Events Calendar

GAGAS/Yellow Book Field Work Standards & GASB Update

From Monday, October 19, 2020 - 08:30am
To Tuesday, October 20, 2020 - 12:30pm

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GAGAS (Yellow Book) Fieldwork Standards for Performance Auditing

2018 Yellow book focus on Chapter 8: Fieldwork Standards for Performance

Audits. This course will dive into the Planning, Conducting the Engagement,

Supervision, and the gathering of evidence and audit documentation of a Performance

Audit. We will discuss the new environment of remote auditing and how audit

documentation and information gathering has changed in this environment. What

proper evidence or observations should you be considering in a remote

environment.

GASB 2020 Update – Annual update course on Current and Future Standards:

 GASB 87 – Lease Reporting, NEW effective Fiscal Year 21/22

 GASB 91 – Conduit Debt, NEW effective Fiscal Year 22/23

 GASB 89 – Interest on Capital Debt, NEW effective Fiscal Year 21/22

 GASB 96 – Subscription – Based IT Arrangements, effective FY 22/23

GASB 97 – 457 Deferred Comp Plans, effective Fiscal Year 21/22

We will go over the current exposure drafts issued by GASB and what those

impacts will have on future reporting. Encourage discussion on the implications

and best way to comment.

Program level: Basic
Prerequisites: None
Advanced Preparation: None
Instructional Method: Internet based
Field of Study: Auditing (Governmental)
Recommended CPE: 8 credits

This course will be held Monday and Tuesday 8:30-12:30pm. The registration fee is $230.

Location Online

Instructor: Deborah Harper