Major program determination, Yellow Book independence requirements when an auditor provides nonaudit services, and other topics are explored for technical reviewers reviewing single audit engagements in a peer review. Committed to quality You’ll understand the responsibilities of technical reviewers reviewing single audit engagements. Additionally, you’ll learn what you can do to help ensure that the audits under review meet the quality standards. Single audit nuances You’ll sort through the complexities of single audit review engagements to identify quality problems using the peer review single audit checklists and techniques used in technical reviews. You’ll also learn about recent changes in the public interest and the impact these changes have on technical reviews, as well as find out about the most common areas of noncompliance with professional standards uncovered by technical reviewers. Real-world scenarios Realistic scenarios will allow you to apply proven techniques to identify potential red flags during your technical reviews. Note: Certain practice aids or other materials referenced in this course are part of the Governmental Audit Quality Center (GAQC). Some materials are accessible only if your firm is a quality center member. Participants of this course are reminded where AICPA Audit Quality Centers exist (such as, but not limited to, the Employee Benefit Plan and Governmental Audit Quality Centers). Reviewers of must-select engagements must be associated with firms that are members of the respective Audit Quality Center. Who Will Benefit Technical reviewers performing technical reviews of single audits Key Topics - Yellow Book independence quality problems with performance of nonaudit services - Major program determination elated to type A low-risk determination and type B risk assessment - Low-risk auditee determination cautions - Sufficiency of testing percentage and major program coverage Learning Outcomes - Apply considerations for performing technical reviews of single audit engagements. - Recall current areas of focus and common findings to identify issues on single audit engagements. - Identify best practices when performing technical reviews of single audit engagements.