Government Auditing Standards and Single Audit Developments - Audit Risk Alert
Updated for Uniform Guidance Audit Requirements
This Audit Risk Alert focuses on areas of change in audits performed under the Uniform Guidance, as well as current and emerging practice issues for audits performed under Government Auditing Standards and the OMB Uniform Guidance.
This updated edition will help you identify significant risks that may affect an audit of entities receiving federal awards. It also examines the impact of the Uniform Guidance on nonfederal entities, and what that means to the auditor. Other topics include issues you may face in your current audits, and a look at what’s in the pipeline that may affect your engagements.
- Discusses important aspects of the Uniform Guidance, including major program determination
- Provides an update on current developments related to single audits
- Highlights frequent violations relating to single audits identified by the AICPA Peer Review division
Who Will Benefit:
This resource will assist accounting firms of all sizes, as well as not-for-profit entities and other entities receiving federal funds subject to a single audit, in identifying and understanding current developments and emerging practice issues related to their engagements.
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