AICPA Peer Review: Engagements under Government Auditing Standards Must-Select Update
Latest governmental accounting and auditing updates that need special attention in a peer review are explored with information from the 2024 Peer Review Conference Session on Government Auditing Standards.
Format
Online
NASBA Field of Study
Accounting (Governmental)
Level
Intermediate
CPE Credits
3.5
Author(s)
AICPA Peer Review Program Staff
Availability
1 year
Product Number
PRGAS24SSO
Commitment to quality
You can stay up to date on applicable professional standards so you can identify quality problems through review of governmental engagements. You'll explore:
- Ways to ensure engagements under review meet the quality standards
- Challenges to maintaining audit quality in governmental engagements
- Unique risks associated with reviewing engagements under the Yellow Book
Timely tips from experts
The course’s presenters actively participate in peer review. They share recent changes in the public interest and the effect they have on peer review.
Scenarios for clarity
Real-world scenarios will help you learn to apply proven techniques to identify potential red flags during your peer reviews.
Note: Certain practice aids or other materials referenced in this course are Governmental Audit Quality Center (GAQC) resources and are accessible only if your firm is a quality center member. Participants of this course are reminded where AICPA Audit Quality Centers exist (such as, but not limited to, the Employee Benefit Plan and Governmental Audit Quality Centers); reviewers of must-select engagements must be associated with firms that are members of the respective Audit Quality Center.
Who Will Benefit
Peer reviewers of must-select engagements under Government Auditing Standards.
Key Topics
- Importance of audit quality
- Emphasis areas for 2024–2025 peer reviews
- Scenarios for commonly encountered situations when reviewing governmental engagements
- Gaining efficiencies in your peer reviews
- Resources and tools for peer reviewers and auditors
Learning Outcomes
- Identify best practices when performing reviews of governmental engagements.
- Recognize challenges to maintaining audit quality in governmental engagements and impact to peer reviewers.
- Identify unique risks associated with reviewing engagements under the Yellow Book.
Group ordering for your team
2 to 5 registrants
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Start order6+ registrants
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US customers call 1-800-634-6780 (option 1)
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