Yellow Book: Uniform Guidance Training Part 4: Single Audit Training – Reporting Requirements

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.