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AICPA National Governmental and Not-for-Profit Training Program 2013


Major Program Determination


Oct 21, 2013 1:10pm ‐ Oct 21, 2013 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:
• Common challenging areas
• Applying the risk-based approach
• Low-risk auditee determination
• Communications with a cognizant or oversight agency
• Anticipated changes to the major program selection process

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