This course will review common deficiencies identified by the AICPA and state boards of accountancy. It features discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment. We will review the areas of concern and how you can overcome them by employing best practices. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Review common deficiencies identified by the AICPA and state boards of accountancy.
• Feature discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment.
• Review of the areas of concern and how you can overcome them by employing best practices.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We will then switch to the audit side of the house to examine the impact of the 2024 Compliance Supplement on Single Audits and the changes to the Uniform Guidance. We close with a look at common deficiencies found in Single Audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• A look at the GASB standards that are effective this year
• GASB 100, Accounting Changes and Error Corrections
• GASB 101, Compensated Absences
• The impact of the 2024 Compliance Supplement on Single Audits
• Changes to the Uniform Guidance.
• Common deficiencies found in Single Audits.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course will start with a review of the impact of the 2024 Compliance Supplement on Single Audits, as well as, the changes to the Uniform Guidance. We will also review common audit deficiencies found in Single Audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Review of the impact of the 2024 Compliance Supplement on Single Audits
• Review of the changes to the Uniform Guidance
• Review of common audit deficiencies found in Single Audits

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Based on Government Auditing Standards, 2018 Revision, this course is essential for auditors performing Yellow Book audits. It provides detailed information about conducting engagements in accordance with the Yellow Book and requirements related to independence. This course will increase your knowledge of the requirements and application guidance related to ethics, standards for financial audits, attestation engagements, performance audits, and more.

Learning Objectives:

· Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS)

· Recognize the requirements found in Government Auditing Standards (Yellow Book)

· Identify the requirements and guidance related to independence

· Recall the requirements regarding CPE, professional judgement, quality control and peer review under GAGAS

· Identify the additional requirements for performing and reporting on a financial audit under GAGAS

· Recall the requirements for performing attestation and review of financial statement engagements and performance audits under GAGAS

Who will benefit:

· Government auditors

· Public accountants

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We then move to the NFP side of the house with a look at the Accounting Standard Updates issued by the FASB that impacts nonprofit entities. Following that, we review the work of the Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on. After the break, we will conduct a deeper dive into Yellow Book and Single Audit engagements. The course closes with a look at the significant changes in the 2024 Compliance Supplement, the changes to the Uniform Guidance and the common deficiencies identified by the federal agencies and peer reviewers. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• New GASB standards
  • GASB 100, Accounting Changes and Error Corrections
  • GASB 101, Compensated Absences.
• Accounting Standard Updates issued by the FASB
• Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on.
• Yellow Book and Single Audit engagements.
• Changes in the 2024 Compliance Supplement
• Changes to the Uniform Guidance
• Common deficiencies identified by the federal agencies and peer reviewers.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course begins with a look at the GASB standards effective this year, including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We'll include practical application of the topics in the form of case studies. We'll then switch gears to review the GASB standards coming down the pike, including major projects of the GASB. When considering the audit side of the house, Yellow Book and Single Audit engagements are considered must-select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor performs a Yellow Book or Single Audit even when the engagement is for a for-profit entity. The session will also cover the changes to the Uniform Guidance. We'll close with a look at the key changes in the 2024 Compliance Supplement and the common deficiencies identified by the federal agencies and peer reviewers. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• GASB 100, Accounting Changes and Error Corrections.
• GASB 101, Compensated Absences.
• Yellow Book and Single Audit engagements.
• Yellow Book independence requirements.
• Changes to the Uniform Guidance.
• 2024 Compliance Supplement and the common deficiencies identified by the federal agencies and peer reviewers.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course is designed for accountants in public practice and industry who focus on nonprofit and governmental entities. We will cover the basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The course starts with the key financial reporting differences for governmental and nonprofit entities and then switches focus to review the fundamentals of Yellow Book and Uniform Guidance audits. This foundational course is perfect for those getting started in the nonprofit and governmental arena and those looking for a refresher. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Fraud Risk - Complying with Minimum Audit Requirements will highlight the audit procedures most effective in identifying, assessing and responding to fraud risk. The financial statement auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive, such as collusion. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• The expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud
• Fraud inquiries and engagement team discussion points
• Fraud risk on an audit
• Testing journal entries and other tests for management override
• Required fraud and noncompliance communications by various auditing, including communications required by Government Auditing Standards, PCAOB Audit Standards, and International Standards on Auditing

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Best Practices for Identifying and Evaluating Audit Risk - Linking Risk to the Detailed Audit Plan will emphasize the key concepts and best practices that drive a thoughtful risk-based approach to forming an opinion on the financial statements. Properly identifying, assessing, and responding to risk through a detailed audit plan is critical to an effective and efficient financial statement audit. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff, while it is also appropriate for anyone who has the need to better understand how to link risk assessments to the detailed audit plan. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• Overview of a risk-based audit process
• How the individual elements of the audit risk formula interrelate
• Emphasis on overall risk, fraud risk, and control risk
• Linking the assessed risk of material misstatement to the detailed audit plan
• Documenting risk assessment conclusions and responses

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Auditing Accounts Receivable - Focusing Procedures for Testing Existence and Valuation will explain tips and best practice techniques for auditing common accounts receivable risks, primarily focusing on existence and valuation. Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with initial recognition, subsequent measurement, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff auditors, while it is also appropriate for anyone who has responsibilities for auditing accounts receivable. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• Typical risks of material misstatement related to accounts receivable
• Practice tailoring the detailed audit plan to the assessed risk of material misstatement
• Overview of more complex issues, such as methods for converting accounts receivable to cash
• External confirmation audit considerations, including evaluating responses for propriety
• Evaluating the valuation of accounts receivable

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.