GOV1939. Evaluating & Reporting Findings in a Single Audit

Single Audit
Field of Study: 
Auditing (Governmental)
CPE Credit: 
Knowledge Level: 
Advanced Preparation: 
Basic knowledge of auditing, accounting and/or compliance requirements for state and local government and/or not-for-profits. General experience auditing state and local governments and/or not-for-profits, including those engagements audited under GAGAS.

Tuesday, October 29, 2019

This session will explore the steps necessary to take to determine if an exception is a finding. We will also explore how to properly classify, report, and communicate findings  in accordance with the regulatory requirements.

The  session will cover:
- An update on evaluating and reporting audit findings;
- How, and if, to modify the audit strategy if finding is identified;
- The required reporting elements of a findings under GAGAS and the Uniform Guidance.

Learning Objectives:
1. Provide knowledge on how to analyze findings reported under Uniform Guidance and Government Auditing Standards.
2. Provide various walkthrough examples using auditor judgement in case studies.
3. Apply provided guidance to evaluate results of internal control over compliance and compliance testing.
4. Apply the reporting requirements of a single audit.
5. Analyze case studies to evaluate and report findings in a single audit.


Partner | Plante & Moran, PLLC
Partner | Heinfeld, Meech & Co.