AICPA GAS-Single Audit Guide: An Emphasis on Evaluating Instances of Noncompliance
This GAQC web event, the fifth in a five-part series, covers evaluating noncompliance and audit evidence in Appendix B of the 2025 AICPA Audit Guide Government Auditing Standards and Single Audits.
Format
Webcast
Date
Feb 24, 2026
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
2
Instructor
Lindsey D. Oakley, Sadie Mayle
Availability
3 months
Product Number
WC5061044
This Governmental Audit Quality Center (GAQC) web event is the fifth in a five-part series of events that the GAQC is holding to help members understand the significant changes coming to the AICPA Audit Guide Government Auditing Standards and Single Audits, which will affect your single audits in the future.
In the 2025 edition, the changes are included in a nonauthoritative Appendix B to allow auditors to digest the changes and prepare accordingly. In the 2026 edition, Appendix B will replace all single audit content in Part II of the guide.
This session will include a deep dive into evaluating instances of noncompliance.
Participants will learn about:
- Evaluating the sufficiency and appropriateness of the audit evidence obtained
- Evaluating instances of noncompliance
- Determining and evaluating findings
- Determining questioned costs
- Evaluating the effect of noncompliance on the compliance audit opinion
Key Topics
- Single audits
- AICPA audit guide
- Government Auditing Standards
- Yellow Book
- Uniform Guidance compliance audit
- Uniform Guidance
- Enhancive changes, noncompliance
Learning Outcomes
- Distinguish the significant enhancive changes in Appendix B related to evaluating instances of noncompliance.
- Evaluate the effect of noncompliance on the compliance audit opinion.
- Analyze enhancive changes related to evaluating instances of noncompliance in comparison to your firm's practices.
Who Will Benefit
Auditors performing single audits
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