AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards
Learn about recent changes in peer review guidance related to engagements performed in accordance with Government Auditing Standards as well as key items related to peer reviewing governmental engagements.
NASBA Field of Study
AICPA Peer Review Program Staff
Navigate the complexities
Understand the latest developments in governmental accounting and auditing that may need special attention in a peer review.
Learn what you can do to help ensure that the engagements under review are meeting the quality standards.
Up to date
Become up to date so you can identify quality problems through review of governmental engagements and gain techniques to use in your own peer reviews.
Learn about recent changes in the public interest and the impact they have on peer review. Also, find out about the most common areas on noncompliance with professional standards uncovered by peer reviewers.
Through real-world scenarios, learn to apply proven techniques to identify potential red flags during your peer reviews.
Understand how to identify nonconforming governmental engagements when conducting peer reviews.
Note: Certain practice aids or other materials referenced in this course are part of the Governmental Audit Quality Center. These materials are accessible only if your firm is a member of the quality center. 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.
- Peer reviewers of must-select engagements under Government Auditing Standards.
- Uniform guidance
- Yellow Book
- Technical updates
- Common matters noted in peer reviews
- Yellow Book and single audit engagement profile considerations
- Single audit supplemental checklists
- Nonconforming engagement identification
- Resources and tools for auditors
- Recognize challenges to maintaining audit quality in governmental engagements and impact to peer reviewers.
- -Identify best practices when performing reviews of governmental engagements.
- Recall common Yellow Book and single audit quality issues found by technical reviewers on the engagement profile.
Group ordering for your team
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