This course will help you understand the independence requirements under the Government Auditing Standards.
Learning Objectives
• Recognize the importance of independence
• Understand the conceptual framework for making independence determinations under the Government Auditing Standards
• Evaluate the threat to independence
• Understand the requirements and guidance for non-audit services
• Learn documentation requirements to support adequate consideration of auditor independence
Major Topics
• Independence requirements under the Government Auditing Standards
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