GAGAS Performance Audit Standards – Video Course

Field: Auditing (Governmental) | Delivery Method: Self Study | CPE Hours: 2.0

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The Government Accountability Office (GAO) released an updated version of the Yellow Book in 2018. The GAGAS Performance Audit Standards – Video Course highlights the crucial updates performance auditors need to know, including independence, CPE requirements, and quality control and peer review. Performance auditors will learn the major and minor themes of the engagement chapters as well as new terms and definitions added to the latest Yellow Book.

Course objectives include:
  • Identify the elements of a finding
  • Distinguish among the five elements of a finding
  • Identify qualities of a compelling effect statement
  • Identify relevant testing to support the condition and cause
  • Recall reportable conditions and related behaviors
  • Identify the basic requirements of independence as defined by GAO
  • Identify the purpose of independence in an audit
  • Recognize the GAO’s requirements on non-audit services
  • Cite CPE requirements established by the GAO
  • Identify qualities of a good recommendation
  • Recall the five components of control
  • Recognize the importance of the elements of a finding
  • Recall reportable conditions and related behaviors
  • Cite documentation requirements
  • Recall the GAO’s definition of roles on an engagement

Field: Auditing (Governmental)
CPE: 2
Delivery Method: Self-Study
Format: Video

Your Instructor

Leita Hart Fanta
Leita Hart Fanta

Leita Hart-Fanta, CPA, CGFM, CGAP has developed curriculum and taught seminars for hundreds of audit teams including Walmart, Deloitte, CALPERS, Sandia Labs, the Veteran’s Administration, the University of Texas and the City of San Francisco. She is the author of over a dozen books on auditing and accounting. Leita’s two best sellers are the McGraw-Hill book “Accounting Demystified” and the self-study course “The Yellow Book Interpreted.” She is the founder of, a website that offers continuing education to government auditors.

Course Curriculum

  GAGAS Persormance Audit Standards
Available in days
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Frequently Asked Questions

When does the course start and finish?
The course starts now and never ends! It is a completely self-paced online course - you decide when you start and when you finish.
How long do I have access to the course?
How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.
What if I am unhappy with the course?
We would never want you to be unhappy! If you are unsatisfied with your purchase, contact us in the first 30 days and we will give you a full refund.

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