James Dalkin, Director – Financial Management and Assurance, GAO, Richard Hill, PRB Oversight Task Force Member, and Karen Kerber, PRB Member will discuss performing peer reviews of engagements under Government Auditing Standards, including documentation issues, findings and deficiencies. They will also discuss how recent professional standards and regulatory developments impact peer review.
Analyze the GAO's update to Government Auditing Standards, including peer review considerations.
Identify common Uniform Guidance compliance impelmentation issues and impact to peer reviewers.
Identify the most common areas of non-conformity and what is required under professional standards.