Common Deficiencies: Audits Under Government Auditing Standards and the Single Audit Act

Author: Perry Henderson

This course will help those with basic familiarity of Government Auditing Standards and Single Audit Act engagements bypass the most common deficiencies identified by AICPA and Federal regulators in this practice area.

Note: This course does not contain audio.

Publication Date: October 2016

Topics Covered

• Auditing

Learning Objectives

• Identify the requirements related to nonaudit services in a Single Audit
• List the continuing education requirements of Government Auditing Standards
• Explain the application of the Compliance Supplement to major program identification and testing
• Identify common deficiencies in Single Audit performance
• Explain reporting requirements under the Uniform Guidance

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites
Basic familiarity with Government Auditing Standards (the “Yellow Book”) and Single Audit Act

Advance Preparation
None