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.
When you complete this course, you will be able to:
Note: Certain practice aids or other materials referenced in this course are part of the Employee Benefit Plan Audit Quality Center. These materials are accessible only if your firm is a member of the quality center. Participants of this course are reminded that peer reviewers of employee benefit plan audit engagements must be associated with firms that are members of the respective audit quality center for reviews that commence on or after December 31, 2015.
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Identify nonconforming governmental engagements.
This self-study CPE course will familiarize you with recent changes in peer review guidance related to engagements performed in accordance with government auditing standards.
This course covers the 2018 Yellow Book and Uniform Guidance audit requirements, including:
Note: Certain practice aids or other materials referenced in this course are part of the AICPA's Governmental Audit Quality Center. These materials are accessible only if your firm is a member of the quality center. Participants of this course are reminded where AICPA Audit Quality Centers exist (such as, but not limited to, the Employee Benefit Plan and Governmental Audit Quality Centers); reviewers of must-select engagements must be associated with firms that are members of the respective Audit Quality Center.