Audit Risk Alert: Employee Benefit Plans Industry Developments, 2019
AICPA, "Audit Risk Alert: Employee Benefit Plans Industry Developments, 2019 "
English | ISBN: 1948306867 | 2019 | 64 pages | PDF | 369 KB
English | ISBN: 1948306867 | 2019 | 64 pages | PDF | 369 KB
This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of revision found in the 2018 Yellow Book.
Updates include:
The 2018 Yellow Book
USDA Rural Development
Dept of Education
Housing and Urban Development