Critical Thinking for the Federal Auditor
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TABLE 1. PARTIAL CROSSWALK OF AICPA COMPETENCIES TO GAO YELLOW BOOK AUDITOR PROFICIENCIES Partial Crosswalk of AICPA Competencies to GAO Government Auditing Standards
AICPA 2018 Precertification Core Competency Framework
GAO 2018 Yellow Book
Pillar
Competency
¶ Competency
Accounting Risk assessment, analysis 3.116 An auditor’s consideration of the risk level of each engagement …
The subject matter of an attestation engagement may take many forms, including the following: e. systems and processes …
Accounting System and process management
1.19
Accounting Reporting
1.06 GAGAS contains requirements and guidance dealing with …. reporting.
5.30 Consultation uses appropriate research resources ….
Accounting Research
Subject matter that directly enhances auditors’ professional expertise to conduct engagements may include … h. information technology
Accounting Technology and tools
4.24
Those charged with governance refers to the individuals responsible for overseeing the strategic direction of the entity …. The audit organization’s policies and procedures may address consistency in the quality of engagement performance. This is often accomplished through …. industry- specific or subject matter-specific guidance materials. Examples of internal control audit objectives include determining whether b. resources are used in compliance with laws, regulations …
Business
Strategic perspective
1.04
Global and industry perspectives
Business
5.26
Business
Resource management
1.24
… Matters addressed may include the following: j. … applicable legal and regulatory requirements.
Governance perspective - Legal and regulatory
Business
5.26
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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26
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