Yellow Book Independence and Single Audit Fundamentals
Description
Objective
After attending this presentation you will be able to... 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
Attendee Information
Adelina Burke, CPA
Required Knowledge
General knowledge of Yellow Book and single audits
Who Should Attend
CPAs in public practice and members in industry
- Yellowbook
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