AICPA GAS-Single Audit Guide: Compliance Testing Changes Coming
This GAQC web event, the fourth in a five-part series, covers compliance testing in the enhancive changes in Appendix B of the 2025 AICPA Audit Guide Government Auditing Standards and Single Audits.
Format
Webcast
Date
Jan 14, 2026
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
2
Instructor
Blaine Jasper, Angie M Hillestad
Availability
3 months
Product Number
WC5061046
This Governmental Audit Quality Center (GAQC) web event is the fourth 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 fourth session will include a deep dive into the area of compliance testing.
Participants will learn about:
- Determining the compliance population and verifying population completeness
- Changes that are coming to the sampling tables
- Testing compliance
- The importance of evaluating the sufficiency and appropriateness of the audit evidence obtained for compliance testing
Key Topics
- Single audits
- AICPA audit guide
- Government Auditing Standards
- Yellow Book
- Uniform Guidance compliance audit
- Uniform Guidance
- Enhancive changes compliance
Learning Outcomes
- Distinguish the significant enhancive changes in Appendix B related to compliance testing.
- Differentiate the importance of evaluating the sufficiency and appropriateness of the audit evidence obtained.
- Analyze enhancive changes related to compliance testing in comparison to your firm's practices.
Who Will Benefit
Auditors performing single audits
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