The SEFA is the responsibility of the auditee and has many challenging rules that must be followed. The Auditor is required to give an in-relationship to opinion on the SEFA and must utilize the SEFA in doing major program determination. This session will discuss the elements of the SEFA, the responsibilities of both the auditee and the auditor and the problems and pitfalls in this area.
Who Should AttendAuditors and auditees.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Auditing (Governmental) (2 hours)