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PRODID:San Antonio CPA Society Calendar
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SUMMARY:Auditing for Compliance and Internal Control Over Compliance in an OMB Circular A-133 Audit
LOCATION:CPA Center
DESCRIPTION;ENCODING=QUOTED-PRINTABLE:An audit under OMB Circular A-133 is very different than an audit of the financial statements.  The objective of the audit of a financial statement is to express an opinion on whether the financial statements “are presented fairly in material respects.”  On the other hand, the objective of an audit under OMB A-133 is to issue an opinion on whether the client “complied in a all material respects” with types of compliance requirements described in OMB Circular A-133.  Since the objectives of these two audits are different, they need to be approached with a different mindset.  This seminar will discuss the differences between these two audits. In addition, the seminar will review the 14 compliance requirements and how to address them. Finally the seminar will discuss new developments.	=0D=0A=
Learning Objectives=0D=0A=
* Learn the differences between a financial audit and an audit under OMB Circular A-133 =0D=0A=
* Review the 14 compliance requirements and how to address them  =0D=0A=
* Cover new developments in compliance auditing=0D=0A=
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The method of presentation is group-live instruction and the program level is intermediate. No prerequisites or advanced preparation are required.=0D=0A=

DTSTART:20101013T113000
DTEND:20101013T133000
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