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Course Description
The Government Accountability Office (GAO) has been very busy. While the American Institute of Certified Public Accountants (AICPA) has recently been busy revising attestation, accounting, and review standards, the GAO has issued a new set of Government Auditing Standards (the Yellow Book). In addition, the Office of Management and Budget (OMB) is now well into the Uniform Guidance rules for single audits and has recently issued a new Compliance Supplement. This session will take a closer look that these revised standards along with issues that may arise in their implementation, including practice tips for implementation.
Learning Objectives
After completing this course, you will be able to:
- Identify recent changes to auditing and other standards
- Determine auditee transitional requirements
- Determine auditor transitional requirements
- Evaluate the new Uniform Guidance as the replacement for A-133 Requirements
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