Overview of the purpose and requirements of the Uniform Guidance including auditor's cualification. Single Audit planning requirements under the Uniform Guidance. Mayor program determination. Requirements for understanding the entity and its environment. Risk assessment process and determination of applicable direct and material compliance requirements, tests of controls and compliance testing. Considerations on direct costs.
Please note that "direct cost distribution" is not a main topic in this course. Participants will only be informed about the existence of new dispositions.
Instructional Delivery Method: Group Live
CPE Credits: 8.00
P. R. Field of Study: Accounting & Auditing
NASBA Field of Study: Auditing (Governmental)
Pre-requisite: At least one year in governmental auditing.
Advance Preparation: None
Date: January 18, 2018
Registration: 8:15am - 9:00am Seminar: 9:00am – 5:30pm
Instructor: Soane Díaz Burgos, CPA, CGMA; Manager, CPA Díaz-Martínez, PSC
Place: Club Rotario de Río Piedras
Cost: CPA & Foundation Members $110 Others $126
Additional Charges: Applications received after January 14, $8pp