Auditing, Assurance, and Ethics Update for Governments and Not-for-Profits
2.5 Credits
Member Price $99.00
Non-Member Price $119.00
Overview
Navigating auditing changes for governments and not-for-profit
Change can be difficult if you do not have the information necessary to implement the new guidance.
Designed for auditors and preparers of NFP and government financial statements, this course will help you keep abreast of recent changes applicable to your work.
Topics covered include:
Highlights
Prerequisites
Knowledge of auditing standards and the government and NFP environments
Designed For
Objectives
- Identify the requirements of recently issued or effective Statements on Auditing Standards (SASs).
- Identify the requirements of Statement on Quality Management Standards (SQMS) No. 1,
- A Firm's System of Quality Management
- , SQMS No. 2,
- Engagement Quality Reviews
- , and SQMS No. 3,
- Amendments to QM Sections 10
- , A Firm's System of Quality Management,
- and 20,
- Engagement Quality Reviews.
- Identify the projects and objectives on the Auditing Standard Board's 2026-2027 audit standard-setting work plan agenda that may affect auditors.
- Identify recent changes to the AICPA Code of Professional Conduct that affect auditors of governments and NFPs.
- Distinguish the provisions of the
- Government Auditing Standards 2024 Revision
- .
- Identify Yellow Book requirements related to independence, management's responsibilities, and reporting.
- Identify changes to the Uniform Guidance.
Non-Member Price $119.00
Member Price $99.00