Yellow Book and Single Audit Update 2025

<p>This course will be an overview of:</p> <ul> <li>Scope and nature of government auditing standards (the Yellow Book), including general standards, independence, and competence</li> <li>Requirements for performing a financial statement audit and preparing related reports and communications in accordance with generally accepted auditing standards and the Yellow Book</li> <li>Requirements associated with Uniform Guidance for Federal Awards, including performing a financial statement audit and preparing related reports and communications in accordance with the Single Audit Act</li> <li>Highlighted changes to the Office of Management and Budget&#39;s Compliance Supplement</li> <li>Implications and status of the GREAT Act</li> </ul>