This Audit Risk Alert highlights areas of change in audits
performed under the Uniform Guidance, focusing on areas which may
be challenging or frequently misunderstood. It also discusses
emerging practice issues and current developments related to
entities subject to an audit performed under Government Auditing
Standards and the OMB Uniform Guidance and provides information to
help you identify significant risks that may affect an audit of
entities receiving federal awards. In addition, this alert provides
a summary of revision found in the 2018 Yellow Book. Updates
include: The 2018 Yellow Book USDA Rural Development Dept of
Education Housing and Urban Development
General
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