This course is a premium+ course it can be accessed either by individual purchase or through a premium+ subscription
This course reviews focus areas for peer review of Single Audits and Yellow Book engagements. We discuss the requirements for major program determination, testing compliance, testing internal controls over compliance, sampling, and reporting for Single Audits.
We also address Yellow Book CPE and independence requirements. In addition to providing an overview of the common deficiencies and key trends identified by the AICPA, this course also provides best practices for how entities can properly perform procedures in these areas.
Learning Objectives
- Recognize CPE requirements for Yellow Book engagements.
- Identify and perform a major program determination compliant with the Uniform Guidance.
- Explore and properly identify internal controls over compliance.
- Identify compliance requirements in the Uniform Guidance.
- Recognize the control risk and internal controls over compliance.
- Identify the reporting requirements for Single Audits.
- Explore and properly perform sampling under the Uniform Guidance.
- Recognize common audit deficiencies.
- Recognize the independence requirements for Yellow Book.
Included In Certifications
This course is included in the following Certification Programs:
5 CoursesIntermediate Yellow Book Certification
- Not-for-Profit GAAP Update
- Government GAAP Update
- Uniform Guidance Update
- Yellow Book Update
- Common Yellow Book & Single Audit Deficiencies
1 Review (4 ratings)
Reviews
Prerequisites
Who Should Attend: CPAs performing Yellow Book and Uniform Guidance audits.
Prior experience with GAGAS and Uniform Guidance.
Education Provider Information
