Technical Reviewer Training for Single Audits

Overview

Major program determination, Yellow Book independence requirements when an auditor provides nonaudit services, and other topics are explored for technical reviewers reviewing single audit engagements in a peer review.

Highlights

Key Topics

• Yellow Book independence quality problems with performance of nonaudit services
• Major program determination elated to type A low-risk determination and type B risk assessment
• Low-risk auditee determination cautions
• Sufficiency of testing percentage and major program coverage

Prerequisites

None

Designed For

Who Will Benefit

Technical reviewers performing technical reviews of single audits

Objectives

Learning Outcomes

• Apply considerations for performing technical reviews of single audit engagements.
• Recall current areas of focus and common findings to identify issues on single audit engagements.
• Identify best practices when performing technical reviews of single audit engagements.