The Ins and Outs of Major Program Determination - American Institute of CPAs
The accreditors of this session require that you periodically check in to verify that you are still attentive.
Please click the button below to indicate that you are.
This session is designed to provide a deep understanding of the many steps involved in major program determination (MPD) for a single audit. The success of the audit depends upon performing these steps accurately and in a specific order, thereby ensuring that the correct major programs have been chosen to be audited.
Learning Objectives:
Identify the correct steps to perform accurate major program determination.
Indicate risk in the major program determination process.
Recall the major program determination steps in the correct order.