This course covers the current Uniform Guidance as it relates to the responsibilities governmental auditors and auditees have regarding reporting requirements. The Uniform Guidance, American Institute of Certified Public Accountants (AICPA) government auditing standards, and generally accepted government auditing standards (GAGAS or the Yellow Book) all have reporting requirements when conducting a Single Audit.
This training course discusses the proper preparation of auditor’s reports, the schedule of findings and questioned costs, and the data collection form. Auditors are required to follow this guidance in order to ensure all necessary reporting has been created and submitted where required. This training also discusses key reporting issues auditors should be aware of. The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.
Learning Objectives
- Recognize the auditor reporting requirements in the Uniform Guidance, American Institute of Certified Public Accountants (AICPA) guidance, and Yellow Book
- Recognize the other key reporting issues one should be aware of
- Recognize the three reporting requirement levels in a Single Audit
Prerequisites
No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.