GAE2608. Audit Guide Updates: Practical Applications, Compliance Findings, and Key Implications

This section will explore practical ways to address several notable updates in the 2026 AICPA GAS-SA Guide, focusing on areas such as risk assessment, sampling methodologies, and evaluating instances of noncompliance. Through illustrative examples and guidance, participants will deepen their understanding of more complex changes within the Guide. These insights are designed to support practitioners in successfully navigating Single Audit engagements.

Learning Objectives:

• Identify and apply practical strategies for addressing significant updates in the 2026 AICPA GAS-SA Guide, with an emphasis on risk assessment and sampling methodologies.
• Evaluate and interpret complex instances of noncompliance through real-world examples, enhancing participants’ ability to manage challenging compliance findings during Single Audit engagements.
• Strengthen knowledge in implementing new guidance by providing insights to support effective audit execution.