Common Pitfalls in Governmental Audits
Back to 2026 Course Catalog

Description:  This course addresses the most common mistakes auditors make when auditing governmental entities, and provides solutions to avoid similar problems in the areas such as:

• Defining the financial reporting entity

•  Addressing independence issues

• Understanding the entity and its environment

• Obtaining and documenting the understanding of internal controls

• Risk assessment and response

• Representations letters

• Group audit engagement matters

Experience/Prerequisites:  Minimum to advanced level.

Who should attend:  Partners and managers responsible for planning and supervision of engagements, as well as staff persons conducting those engagements.

Recommended CPE credit:  8 hours

Acronym: CPGA