Self-Study Video
(SSAA150/25) Surgent’s Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit
It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit...
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Self-Study Video
(SSAA293/25) Surgent’s Fraud in Governments and Nonprofits
The cost of fraud, dearly paid by governments and nonprofits, is too severe not to learn from. In this course, we will look back on real-world government and nonprofit frauds and derive useful controls to stop them.
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Self-Study Text
(SSAA264/25) Surgent’s Applying the Yellow Book to a Financial Statement Audit
Knowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to...
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Self-Study Video
(SSAA269/25) Surgent’s Reporting Internal Control Deficiencies Under the Yellow Book
The Yellow Book contains performance and reporting requirements related to internal control deficiencies. This course is designed to help you understand these requirements and excel in applying them. We will also examine where the auditor draws the line as to whether an internal control deficiency is a significant deficiency or a material weakness.
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Self-Study Video
(SSAA291/25) Surgent’s The Yellow Book Performance and Reporting Requirements for a Financial Audit
When auditors perform financial audits under the Yellow Book, they must apply nine areas of additional performance requirements and seven areas of additional reporting requirements. This course is designed to help you understand and effectively apply the Yellow Book performance and reporting requirements to financial audits.
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Self-Study Video
(SSAA183/25) Surgent’s Did I Pick the Right Major? Selecting Major Programs in a Single Audit
Even after we complete our work at an institution, the question sometimes lingers: "Did I pick the right major?" Major program determination is difficult in a single audit and sometimes we feel ill prepared to make the best decision. This course will give you the counseling and assistance you need to feel confident in your...
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Livestream
(LIAA15/26) Current Nonprofit Fraud Trends
Nonprofit entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes.
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Livestream
(LIAA31/26) What’s Changing in Accounting and Auditing for Government Entities
We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We will then switch to the audit side of the house to examine the impact of the 2024 Compliance Supplement on Single Audits and the...
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Livestream
(LIAA14/26) Common Yellow Book & Single Audit Deficiencies
This course will review focus areas for peer review of Single Audits and Yellow Book engagements. We discuss the requirements for major program determination, testing compliance, testing internal controls over compliance, sampling, and reporting for Single Audits. We also address Yellow Book CPE and independence requirements. In addition to providing an overview of the common...
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Livestream
(LIAA29/26) Common Yellow Book & Single Audit Deficiencies
This course will review focus areas for peer review of Single Audits and Yellow Book engagements. We discuss the requirements for major program determination, testing compliance, testing internal controls over compliance, sampling, and reporting for Single Audits. We also address Yellow Book CPE and independence requirements. In addition to providing an overview of the common...
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