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From Exception to Audit Finding to, if needed, Modified Opinion (LIAA34/22)

Event Description

Having to write an audit finding is never fun, but this course will walk you through a process to make it less painful and allows you to meet the requirements of Uniform Guidance and the Yellow Book.

Designed For

Auditors that perform or are thinking of getting into the business of performing Single Audits.


  • Learn how to recognize exceptions and evaluate them against stated audit objectives
  • Learn how to convert exceptions into audit findings that meet the requirements of Title 2 U.S. Code of Federal Regulations (C.F.R.) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Government Auditing Standards, issued by the Comptroller General of the United States (Yellow Book)

Major Subjects

Single Audits