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Government Auditing Standards and Single Audit Developments - Audit Risk Alert
This Audit Risk Alert focuses on the changes in audits performed under the Uniform Guidance, highlighting the areas that may be challenging or frequently misunderstood.

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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. It also assists management of nonfederal entities in understanding certain single audit requirements that affect them.

This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance, and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of revision found in the 2018 Yellow Book.

Key Updates

  • The 2018 Yellow Book
  • USDA Rural Development
  • Dept of Education
  • Housing and Urban Development
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American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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