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Technical Reviewer Training for Single Audits

Provider: AICPA

Length: 200 minutes

Auditing (Governmental) 4 CPE Credits Basic QAS self study
Meet the challenges

Gain an understanding of the responsibilities of technical reviewers reviewing single audit engagements and learn what you can do to help ensure that the audits under review are meeting the quality standards.

We will sort through the complexities so you can identify quality problems through review of the peer review single audit checklists and give you techniques to use in your own technical reviews. You will learn about recent changes in the public interest and the impact they have on technical review. Also, find out about the most common areas of noncompliance with professional standards uncovered by technical reviewers.

Featuring detail-rich examples and scenarios to help you apply proven techniques to identify potential red flags during your technical reviews.

Hot topics include:
- Yellow Book independence quality problems with performance of nonattest services
- Major program determination related to type A low-risk determination and type B risk assessment
- Low-risk auditee determination cautions
- Sufficiency of testing percentage and major program coverage

Who Will Benefit
Technical reviewers performing technical reviews of single audits

Key Topics
- Yellow Book independence

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