Video: Governmental Engagement Ethics Objectives

This lesson aims to help users recognize situations presenting threats to compliance with the ethical requirements of the Government Accountability Office (GAO) and Government Auditing Standards (GAS). It also covers applying ethical requirements and independence rules of GAO GAS that could present threats to compliance during audits or attestation engagements involving government entities receiving federal awards. Lastly, the lesson addresses applying the independence rules of the Department of Labor to situations that can present threats, as well as discussing various engagements that fall under the Department of Labor, such as pension plans. Nick Palazzolo, CPA, provides clear and concise explanations of these important ethical aspects in auditing governmental engagements.