Yellow Book: Uniform Guidance Training Part 3: Single Audit Training – Major Program Determination

This course covers the steps required to determine Major Programs for audit under the Single Audit rules as it relates to governmental auditors. The Uniform Guidance discusses how auditors should select programs to test using a risk-based approach. Auditors are required to follow this program selection guidance in order to efficiently determine which programs to test.  The guidance is designed to allow auditors to maintain proper coverage regarding testing while increasing audit efficiency. 

This training course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.