This course focuses on components of the governmental audit process unique to the public sector. Students will gain an understanding of the Government Auditing Standards (GAGAS), types of audits, the role of audit objectives and audit evidence, the fundamentals of interviewing, the preparation of audit working papers, as well as how to interpret audit findings and elements based on qualitative and quantitative evidence and communicate those findings to non-financial audiences.

This course focuses on components of the governmental audit process unique to the public sector. Students will gain an understanding of the Government Auditing Standards (GAGAS), types of audits, the role of audit objectives and audit evidence, the fundamentals of interviewing, the preparation of audit working papers, as well as how to interpret audit findings and elements based on qualitative and quantitative evidence and communicate those findings to non-financial audiences.