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ASCPA's Governmental Auditing Update: Yellow Book & Uniform Guidance What You Need to Know

Code: GAU-MG 4.0 CPE Credits


Course Overview

This course cover the changes to Yellow Book as well as Single Audits.  This course will cover the major changes auditors need to know when performing audits under GAGAS (aka Yellow Book or Government Auditing Standards). Areas of focus will include the updated independence requirements, form and organization of the guidance as well as quality control.  We'll then switch gears and cover the Uniform Guidance. This course is designed to provide participants with the information to properly perform and document a Single Audit under the Uniform Grant Guidance. We’ll focus on considerations that will impact current audits including the new 2019/20 compliance supplement. We’ll also look at common deficiencies in single audits including internal controls over compliance and direct and material compliance requirements. We'll also look at proposed changes to the Uniform Guidance.