Chapter 4Competence and Continuing Professional Education
Learning objectives
- Recognize the requirements related to competence found in generally accepted government auditing standards (GAGAS or the Yellow Book).
- Identify the indicators of competence when performing GAGAS audits.
- Identify the requirements related to continuing professional education (CPE).
- Recognize the types of programs and activities that qualify for GAGAS CPE.
Introduction
Chapter 4 establishes the GAGAS requirements for competence and CPE. Competence includes being knowledgeable about the specific GAGAS requirements and having the skills and abilities to proficiently apply that knowledge on GAGAS engagements.
CPE contributes to auditors’ competence. The requirements included in this chapter are intended to be followed in conjunction with all other applicable GAGAS requirements.
Competence
GAGAS defines competence as the knowledge, skills, and abilities, obtained from education and experience, necessary to conduct the GAGAS engagement. Competence allows auditors to make sound professional judgments and includes possessing the technical knowledge, knowledge about GAGAS and skills necessary for the assigned role and the type of work being done.
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