This course focuses on areas that may need special attention in a single audit. Increase your knowledge regarding these areas found in single audits and Yellow Book engagements using simulated case studies and practice exercises with lessons for today’s issues. These case studies and practice exercises are based on Government Auditing Standards, 2011 Revision and the Uniform Guidance and will assist you in avoiding common mistakes and recognizing deficiencies before it’s too late.
• Engagement letters • Management representation letters • Yellow Book CPE • The Government Accountability Office and Independence • Major program determination • Abuse • Fraud risk factors • Audit sampling • Documentation • Drafting findings • SEFA • Reporting requirements • Update on Government Auditing Standards, 2018 Revision
Auditors performing single audits and internal financial staff of governmental and not-for-profit entities
Experience in Yellow Book and OMB environment