AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards
Familiarize yourself with recent changes in peer review guidance.
Format
Online
NASBA Field of Study
Auditing
Level
Intermediate
CPE Credits
2.5
Author(s)
AICPA Peer Review Program Staff
Availability
1 year
Product Number
164645
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 the 2018 Yellow book Uniform Guidance audit requirements including reporting, findings, corrective action plans, and documentation matters.
Note: Certain practice aids or other materials referenced in this course are part of the 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.
- Peer reviewers of "must-select" engagements under government auditing standards
- The Uniform Guidance
- Yellow Book
- Common matters noted in peer reviews
- AICPA enhanced oversight program
- Nonconforming engagement identification
- Resources and tools for auditors
- Identify unique risks associated with reviewing engagements under the Yellow Book
- Recognize challenges to maintaining audit quality in governmental engagements and impact to peer reviewers
- Recall best practices when performing reviews of governmental engagements
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