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Governmental and Not-for-Profit Training Program 2019

GOV1913 - Major Program Determination

Oct 28, 2019 1:00pm ‐ Oct 28, 2019 2:40pm

Standard: $49.00


A complicated topic, full of auditor judgment - how to apply the Uniform Guidance risk-based approach. This session will go over using this approach to select major programs and steps to ensure the SEFA is fairly presented in relation to the financial statements. In addition, during this session, we will discuss ways to ensure major programs are not over looked because of SEFA errors.

Learning objectives:

  1. Formulate the risk assessment process for selecting major programs in a single audit.
  2. Assess the pitfalls of audit failures caused by improper selection of major programs.
  3. Auditing the SEFA and how an inaccurate SEFA can cause an audit failure.


Tags: Single Audit

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