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Technical Reviewer Training for Single Audits
Audit & Assurance
CPE Self-study

Technical Reviewer Training for Single Audits

Major program determination, Yellow Book independence requirements when an auditor provides nonaudit services, and other topics are explored for technical reviewers reviewing single audit engagements in a peer review.

$109 - $135
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing (Governmental)

Level

Basic

CPE Credits

4

Author(s)

AICPA Peer Review Program Staff

Availability

1 year

Product Number

PRSA25SSO

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Product Details

Committed to quality

You’ll understand the responsibilities of technical reviewers reviewing single audit engagements. Additionally, you’ll learn what you can do to help ensure that the audits under review meet the quality standards.

Single audit nuances

You’ll sort through the complexities of single audit review engagements to identify quality problems using the peer review single audit checklists and techniques used in technical reviews. You’ll also learn about recent changes in the public interest and the impact these changes have on technical reviews, as well as find out about the most common areas of noncompliance with professional standards uncovered by technical reviewers.

Real-world scenarios

Realistic scenarios will allow you to apply proven techniques to identify potential red flags during your technical reviews.

Note: Certain practice aids or other materials referenced in this course are part of the Governmental Audit Quality Center (GAQC). Some materials 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

Technical reviewers performing technical reviews of single audits

Key Topics

  • Yellow Book independence quality problems with performance of nonaudit services
  • Major program determination elated to type A low-risk determination and type B risk assessment
  • Low-risk auditee determination cautions
  • Sufficiency of testing percentage and major program coverage

Learning Outcomes

  • Apply considerations for performing technical reviews of single audit engagements.
  • Recall current areas of focus and common findings to identify issues on single audit engagements.
  • Identify best practices when performing technical reviews of single audit engagements.
Credit Info
CPE Credits
Online
4
NASBA Field of Study
Auditing (Governmental)
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$135.00
AICPA Members
Online
$109.00
CIMA Members
Online
$109.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

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6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Author(s)
AICPA Peer Review Program Staff
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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