Yellow Book Independence and Single Audit Fundamentals (Z2-639)

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On Demand - Video

4 CPE Credits in AA

This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing nonaudit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling and single audit reporting.

BENEFITS

Identity the conceptual framework for making independence determinations
Identify independence threats related to preparing financial statements and accounting records
Identify specific non-audit services that would and would not impair independence
Complete proper audit documentation to support adequate consideration of auditor independence
Identify what a single audit entails
Identify the basic audit requirements in a Uniform Guidance compliance audit
Identify key auditee and auditor responsibilities in the compliance audit of federal awards
Recognize key consideration related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance

HIGHLIGHTS

The conceptual framework approach to independence
Independence threats related to preparing financial statements and accounting records
Consideration of specific non-audit services that would and would not impair independence
Documentation necessary to support adequate consideration of auditor consideration
Fundamentals of a compliance audit performed under the Uniform Guidance
Schedule of expenditure of federal awards
Determination of major programs
Using the Compliance Supplement
Uniform Guidance administrative requirements and cost principles
Testing internal control over compliance
Testing compliance
Writing an audit finding
Reporting requirements of a single audit

COURSE LEVEL

Basic

PREREQUISITES

None

	Adelina Burke, CPA

PRICING

$116.00 - Member

$136.00 - Nonmember

Purchase

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

CPA Crossings

AREAS OF INTEREST

ACCOUNTING, AUDITING & ATTEST: Auditing

Yellow Book Independence and Single Audit Fundamentals (Z2-639)

OVERVIEW

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

SESSIONS

INSTRUCTOR

Adelina Burke, CPA

PRICING

ADDITIONAL OPTIONS

Request a Reminder

COURSE DEVELOPER

AREAS OF INTEREST

Data Alerts

Yellow Book Independence and Single Audit Fundamentals (Z2-639)

OVERVIEW

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

SESSIONS

INSTRUCTOR

Adelina Burke, CPA

PRICING

ADDITIONAL OPTIONS

Request a Reminder

COURSE DEVELOPER

AREAS OF INTEREST

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