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AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards (Self-Study)

Code: JI164642

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 3.5
Field(s)
of study
Auditing - Technical (3.5)
Fees
Standard member fee $59.00
checkmarkStandard nonmember fee $69.00

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Description

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.

Who should take this program?

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

Major subjects

  • 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

Learning objective(s)

  • 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

Notes:

Course code Code JI164642
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. None
Advance
prep
None