SAS 149 Impact on Government Audits (On-Demand Webinar)  

Upon successful completion of this course, the user should be able to:

• explain the scope and application of SAS No. 149, including its effective date and early adoption considerations for group audits, particularly in government settings;

• differentiate between component auditors and referred-to auditors, identifying the responsibilities, communication requirements, and ethical considerations; and

• evaluate the role of the group auditor in planning, supervising, and consolidating component audits, ensuring sufficient and appropriate audit evidence to support the group opinion.