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AICPA National Governmental and Not-for-Profit Training Program 2012


Major Program Determination - Getting It Right


Oct 22, 2012 1:10pm ‐ Oct 22, 2012 2:50pm

Description

A properly executed OMB Circular A-133 audit starts with a carefully planned determination of what programs will be audited.

This session will focus on:

  • Major program determination
  • Risk assessment
  • Low-risk auditee determination
  • Communications with a cognizant or oversight agency

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