51. Common Findings and Exceptions

Yellow Book
Field of Study: 
Auditing (Governmental)
CPE Credit: 
Knowledge Level: 
Advanced Preparation: 
Basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements. General experience working in, or auditing, not-for-profits, including those NFPs audited under GAGAS.

Wednesday, June 20, 2018

In this session, we will discuss common findings that auditors and auditees stumble upon during a Single Audit and discuss best practices for how findings should be written by auditors to include all necessary disclosures and provide the appropriate context. We will also explore best practices for auditees to avoid these common findings, how to respond to findings if they occur and best practices for how to remediate findings.

Learning Objectives:

  • Provide auditors and auditees the information that they need to ensure findings identified in a Single Audit contain the required information necessary to report such findings and best practices for how to provide the appropriate context.
  • Provide auditees with best practices for how to avoid common findings, and how to appropriately respond to and remediate findings in a Single Audit.


Audit Director, BDO USA, LLP
Principal, BDO USA, LLP