Common Deficiencies: Audits Under Government Auditing Standards and the Single Audit Act

Authored by Perry Henderson, CPA, MPA
About this Course
This course will help those with basic familiarity of Government Auditing Standards and Single Audit Act engagements bypass the most common deficiencies identified by AICPA and Federal regulators in this practice area. Topics include: 1) Audit planning, such as independence evaluation and documentation, engagement team selection, initiation, acceptance and continuance of audits, and peer review requirements; 2) Audit performance, such as major program identification and testing, low-risk auditee determination, internal control (including audit sampling), Schedule of Expenditures of Federal Awards, and documentation; and 3) Reporting, such as audit findings, auditor’s reports, and the Data Collection Form. After completing this course, you should be able to: • Identify the requirements related to nonaudit services in a Single Audit • List the continuing education requirements of Government Auditing Standards • Explain the application of the Compliance Supplement to major program identification and testing • Identify common deficiencies in Single Audit performance • Explain reporting requirements under the Uniform Guidance
$ 60.00
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NASBA Field of Study
Auditing (Governmental)
CPE Credits
Basic familiarity with Government Auditing Standards (the “Yellow Book”) and Single Audit Act
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