
AICPA GAS-Single Audit Guide: Risk Assessment Process Changes Coming
This GAQC web event, the second in a five-part series, covers the risk assessment process in the enhancive changes in Appendix B of the 2025 AICPA Audit Guide Government Auditing Standards and Single Audits.
Format
Webcast
Date
Oct 23, 2025
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
2
Instructor
Angelica Roiz, Lindsey D. Oakley
Availability
3 months
Product Number
WC5060818
This Governmental Audit Quality Center (GAQC) web event is the second 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 second session will include a deep dive into the risk assessment process with a focus on changes that will be coming.
Participants will learn about:
- The risk assessment process, beginning with identifying direct and material compliance requirements all the way through to identifying risks of material noncompliance (RMNCs)
- The consideration of compliance categories within various types of compliance requirements in the risk assessment process
- One approach on how an auditor may identify RMNCs
- Examples of RMNCs for each type of compliance requirement to be included in the guide
Key Topics
- Single audits
- AICPA audit guide
- Government Auditing Standards
- Yellow Book
- Uniform Guidance compliance audit
- Uniform Guidance, enhancive changes, risk assessment
Learning Outcomes
- Determine the significant enhancive changes in Appendix B related to the risk assessment process.
- Apply one possible approach on how an auditor may identify RMNCs.
- Analyze enhancive changes related to the risk assessment process in comparison to your firm's practices.
Who Will Benefit
Auditors performing single audits
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