Attestation Engagements

Seminar Overview

 

 

The types of audits and services that can be provided changed with the revision of GAGAS (Yellow Book) in June 2003:

 

Performance type audits can include prospective analyses and other studies

 

Financial audits

 

            Attestation engagements are now to be considered a separate type of audit

 

This seminar focuses on attestation engagements, including discussions on:

 

Different levels of attestation engagements and the objectives of each

 

Possible subject matters (scope of work)

 

Applicable GAGAS and AICPA attestation engagement standards

 

Planning, fieldwork and reporting requirements

 

Developing attestation findings

 

Attest documentation requirements

 

Seminar also includes limited discussions on selected key topics that are relevant to attestation engagements, such as:

 

Internal controls

 

Fraud, illegal acts, violations of provisions of contracts or grant agreements and abuse

 

Assessing risks

 

The seminar will provide a sound foundation to enable the auditor to perform attestation engagements in accordance with GAGAS.