Objective
- Understand the importance of the major program determination process
- Perceive the key elements in major program determination and selection (e.g., properly identifying type A and type B programs, high-risk and low-risk programs, and the percentage-of-coverage rule)
- Skillfully and confidently select major programs in a single audit
Highlights
- Understanding the risk-based program selection approach to identifying major programs
- The four-step major program determination process
- How to identify ”not low-risk type A programs” and “high-risk type B programs”
Designed For
Not-for-profit and government auditorsPrerequisite
Some introductory background in single auditingAdvanced Preparation
None