Description
This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing non-audit 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.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objective
After attending this presentation you will be able to...Identity the conceptual framework for making independence determinationsIdentify independence threats related to preparing financial statements and accounting recordsIdentify specific non-audit services that would and would not impair independenceComplete proper audit documentation to support adequate consideration of auditor independenceIdentify what a single audit entailsIdentify the basic audit requirements in a Uniform Guidance compliance auditIdentify key auditee and auditor responsibilities in the compliance audit of federal awardsRecognize key consideration related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance
Credit Types
- Auditing (Governmental): 4
- Yellowbook
Registration Fees
| Registration | Type | Price |
|---|---|---|
| Rebroadcast - General (4 hours) | Members | $160.00 |
| Rebroadcast - General (4 hours) | Non Members | $320.00 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.