AICPA GAS-Single Audit Guide: Internal Control Testing Changes Coming
This GAQC web event, the third in a five-part series, covers internal control testing in the enhancive changes in Appendix B of the 2025 AICPA Audit Guide Government Auditing Standards and Single Audits.
Format
Webcast
Date
Nov 20, 2025
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
2
Instructor
Blaine Jasper, Sadie Mayle
Availability
3 months
Product Number
WC5061045
This Governmental Audit Quality Center (GAQC) web event is the third in a five-part series of events that the GAQC is holding to help members understand the big changes coming to the AICPA Audit Guide Government Auditing Standards and Single Audits that 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 what is coming and to prepare. In the 2026 edition, Appendix B will replace all single audit content in Part II of the guide.
This third session will include a deep dive into the area of understanding and testing internal control over compliance.
Participants will learn about:
- Understanding and identifying control activities
- Changes that are coming to the sampling tables
- Testing internal controls
- Identifying and testing IT related controls
- Determining and evaluating the results of testing and the effect on compliance testing (i.e., reliance or no reliance on controls)
Key Topics
- Single audits
- AICPA audit guide, Government Auditing Standards
- Yellow Book
- Uniform Guidance compliance audit
- Uniform Guidance, enhancive changes, internal controls
Learning Outcomes
- Determine the significant enhancive changes in Appendix B related to internal control testing.
- Determine and evaluate the results of internal control testing and the effect on compliance testing.
- Analyze enhancive changes related to internal control testing in comparison to your firm's practices.
Who Will Benefit
Auditors performing single audits
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