Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Compliance Auditing from Start to Finish (CAS)

8-Hour Program (Includes practice aids) (Great workshop format)


Compliance auditing is a significant risk area for firms. Recent reviews by the AICPA task force and agency and pass-through entity reviewers, approximately 50% of audits are nonconforming. The AICPA is in the process of selecting another oversight sample of engagements in order to determine the most common characteristics of noncompliance prior to the OMB mandated quality study expected to occur in 2020 (2018 engagements). In addition, the GAO issued an exposure draft of its 2017 Yellow Book. Once effective, Government Auditing Standards will require a four-hour training on the subject. Now is the time to ensure you are current on all the new developments and are performing all the steps necessary to comply with professional standards. Auditors new to compliance auditing will find this start-to-finish approach helpful in understanding how to perform the procedures in a single audit. Experienced auditors will benefit by discussing the issues that are arising in practice, as well as efficiencies that can be obtained by judiciously using practice aids and by performing and documenting the “right” level of work.


Audit practitioners working on nonprofit and/or public sector clients who need audits performed in accordance with the Yellow Book and the Uniform Guidance. Also for accountants in nonprofit or government organizations that need a compliance audit. This course does not specifically address HUD or student financial aid issues.


Participants will be able to:

  • Identify and implement changes made to professional standards
  • Prepare for upcoming changes to Government Auditing Standards
  • Identify and implement the changes brought about by the Uniform Guidance
  • Plan, perform, and properly document work performed
  • Identify the appropriate findings to report
  • Identify the appropriate compliance opinion to use
  • Write appropriately worded findings and draft applicable reports using the appropriate report forms

Participants will walk through a single audit from start to finish. Emphasis will be given to the changes brought about by the Uniform Guidance, as well as the “frequently missed” areas as identified by federal agencies, pass-through entities, and peer reviewers. At the conclusion of this session, participants should feel more comfortable with their level of documentation skills and more confident that their work will stand up to peer review or review by governmental agencies.



LEVEL OF KNOWLEDGE: Basic/Intermediate


  • None


FIELD OF STUDY: Auditing (Governmental)


It is recommended that this course not be scheduled in conjunction with Compliance Auditing: Questions from the Field (CAQ).

Section on auditing standards qualifies for the 24-hour Yellow Book requirement. Section on specific accounting standards
qualifies for the 24-hour Yellow Book requirement if an auditor has FASB Yellow Book clients. Determination as to the
qualification of certain courses for the Yellow Book 24-hour requirement should be made on an auditor specific basis depending
on that auditor’s Yellow Book clients. Note that the determination of course qualification is a matter of an auditor’s professional
judgment in consultation with appropriate individuals in the audit firm. The 24 hours are a subset of the 80-hour requirement.

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SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.