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PRODID://NDCP//515180
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DTSTAMP:20260429T125529
VTIMEZONE:America/Chicago
DTSTART:20260410T050000Z
DTEND:20341231T060000Z
UID:515180
SUMMARY:Yellow Book Independence and Single Audit Fundamentals
LOCATION:Anytime CPE
DESCRIPTION:Yellow Book Independence and Single Audit Fundamentals\n\n04/10/26 12:00 AM CST\n - 12/31/34 12:00 AM CST\Description:\nThis CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing nonaudit services and documentation requirements.  This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling and single audit reporting.Objectives:
 Identity the conceptual framework for making independence determinations
 Identify independence threats related to preparing financial statements and accounting records
 Identify specific non-audit services that would and would not impair independence
 Complete proper audit documentation to support adequate consideration of auditor independence
 Identify what a single audit entails
 Identify the basic audit requirements in a Uniform Guidance compliance audit
 Identify key auditee and auditor responsibilities in the compliance audit of federal awards
 Recognize key consideration related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance
 Instructor:Adelina Burke, CPAFields of Study:Auditing (Governmental)\Location:\nAnytime CPE\n\n,
X-ALT-DESC;FMTTYPE=text/html:Yellow Book Independence and Single Audit Fundamentals<br /><br />04/10/26 12:00 AM CST - 12/31/34 12:00 AM CST<br />Description:<br />This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing nonaudit services and documentation requirements.  This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling and single audit reporting.<br><br><b>Objectives:</b><br />
<br />
Identity the conceptual framework for making independence determinations<br />
<br />
Identify independence threats related to preparing financial statements and accounting records<br />
<br />
Identify specific non-audit services that would and would not impair independence<br />
<br />
Complete proper audit documentation to support adequate consideration of auditor independence<br />
<br />
Identify what a single audit entails<br />
<br />
Identify the basic audit requirements in a Uniform Guidance compliance audit<br />
<br />
Identify key auditee and auditor responsibilities in the compliance audit of federal awards<br />
<br />
Recognize key consideration related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance<br />
<br><br><b>Instructor:</b><br>Adelina Burke, CPA<br><br><b>Fields of Study:</b><br>Auditing (Governmental)<br />Location:<br />Anytime CPE<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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