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AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards

AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards

Quick Overview
This CPE course will familiarize you with recent changes in peer review guidance related to engagements performed in accordance with Government Auditing Standards as well as other key items related to peer reviewing governmental engagements. This information will help you identify non-conforming governmental engagements when conducting peer reviews. This course also discusses audits conducted under OMB Circular A-133 and the Uniform Guidance audit requirements, including reporting, findings, corrective action plans, and documentation matters.

Credits - 3.00
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Price: 69.00
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Author(s)

AICPA Peer Review Program Staff

Field(s) of study

Auditing

Level of difficulty

Intermediate

Topics discussed

The uniform guidance, Yellow Book, Common matters noted in peer reviews, AICPA enhanced oversignt program: single audit findings, Non-conforming engagemement identification, Resources and tools for auditors

Objectives

Apply concepts from recent accounting, auditing and peer review guidance changes for governmental engagements, Identify common findings and the overall goals of the enhanced oversights of governmental audits, Identify key indicators of non-conforming governmental engagement

Designed for

Peer reviewers of "must-select" engagements under government auditing standards