Go to the General Accountability Office (GAO) Website to review the materials recently issued in “Yellow Book”, located at http://www.gao.gov/yellowbook/overview. Compare and summarize the three (3) primary types of government audits: financial audits, attestation engagements, and performance audits. Examine how the GAO Yellow Book guides the audit process. Go to the AICPA Website to review the materials on The Single Audit Act, located at http://www.aicpa.org/Advocacy/Issues/Pages/AuditsofFederalFunds_SingleAudits.aspx and Subpart F of the Code of Federal Regulations (CFR) Part 200 located at https://www.gpo.gov/fdsys/pkg/FR-2013-12-26/pdf/2013-30465.pdf. Discuss major provisions and implications of the Single Audit Act and identify to whom it applies This is a class Discussion
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