Understanding the Role of the Auditor in State and Local Governments

This course will give you an overview of state and local government audits. Learn the basics of a CAFR and when a single audit is necessary. Understand materiality, how it is determined, how internal controls affect the audit, and get a walk-through of auditor reports and letters.

Learning Objectives

Understand the basics of the Comprehensive Annual Financial Report (CAFR), governmental internal controls, materiality limits utilized by the auditor, single audit basics, and a walk-through of the auditor role, reports and formalized letters

Major Topics
  • Basic CAFR understanding
  • Governmental internal controls
  • Auditor materiality limits
  • Auditor role and reports
  • Single Audit basics

Who Should Attend

Auditors who are auditing the basic financial statements of a state or local government in accordance with GAAS; Finance personnel of a state or local government responsible for financial reporting

Fields of Study
Accounting (Governmental)



Business Learning Institute

CPE Credits


This course is available for your group as:


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