AICPA Peer Review Program Staff


    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

  • CPE Credit


  • Course acronym

  • Prerequisites

  • Course duration

    2.5 Hours

AICPA Peer Review Must-Select Industry Update: Governmental–Government Auditing Standards

This CPE course will familiarize you with recent changes in peer review guidance related to engagements performed in accordance with Government Auditing Standards as well as other key items related to peer reviewing governmental engagements. This information will help you identify non-conforming governmental engagements when conducting peer reviews. This course also discusses the 2018 Yellow book Uniform Guidance audit requirements including reporting, findings, corrective action plans, and documentation matters.
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Topics discussed

The uniform guidance
Yellow Book
Common matters noted in peer reviews
AICPA enhanced oversight program
Non-conforming engagement identification
Resources and tools for auditors

Learning objectives

Identify unique risks associated with reviewing engagements under the Yellow Book
Recognize challenges to maintaining audit quality in governmental engagements and impact to peer reviewers
Recall best practices when performing reviews of governmental engagements

Who will it benefit?

Peer reviewers of “must-select” engagements under government auditing standards