Technical Reviewer Training for Single Audits
This course provides an industry update on Yellow Book requirements within the AICPA peer review framework, focusing on key audit risk areas and common deficiencies in governmental engagements.
CPE Credit
4.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic, Yellow Book
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
This course delivers a focused update on Government Auditing Standards (Yellow Book) as part of the AICPA peer review process. It emphasizes critical areas where audit deficiencies commonly occur, including independence issues, nonaudit services, and major program determination.
Designed for auditors performing governmental and single audits, the course highlights practical challenges in applying Yellow Book requirements. Participants will gain insights into addressing peer review findings, improving audit quality, and strengthening compliance with key audit standards.
What You’ll Learn
By the end of this course, you will be able to:
- Understand Yellow Book independence requirements and risks related to nonaudit services
- Identify issues in major program determination, including Type A and Type B programs
- Recognize cautions in determining low-risk auditees
- Evaluate sufficiency of audit testing and major program coverage
- Apply practices to address peer review deficiencies and improve audit quality
Who This Course Is For
This course is designed for:
- Auditors performing governmental and single audits
- CPAs involved in AICPA peer review engagements
- Professionals working under Government Auditing Standards (Yellow Book)
- Audit managers and seniors responsible for compliance audits
- Individuals seeking to improve audit quality and peer review outcomes
Key Topics Covered
This course covers key concepts related to Yellow Book audits and peer review, including:
- Yellow Book independence and nonaudit service considerations
- Quality issues related to performance of nonaudit services
- Major program determination, including Type A and Type B programs
- Low-risk auditee determination and related cautions
- Sufficiency of testing percentages and major program coverage
- Addressing common peer review deficiencies in governmental audits
Why This Course Matters
Governmental audits conducted under Government Auditing Standards (Yellow Book) are subject to rigorous peer review, with a strong focus on independence, audit quality, and compliance with key requirements. Areas such as nonaudit services, major program determination, and testing coverage are frequently identified as sources of deficiencies.
A strong understanding of these critical areas helps auditors address peer review findings, improve compliance, and enhance the overall quality of governmental audit engagements. For additional guidance on auditing standards and peer review requirements, professionals may refer to resources published by the American Institute of Certified Public Accountants (AICPA).
Explore additional Auditing (Governmental) CPE Courses to further strengthen your expertise in governmental auditing and peer review.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
