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 

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Audit Risk Alert. Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19

Audit Guide. Government Auditing Standards and Single Audits 2017

Audit Risk Alert. General Accounting and Auditing Developments, 2017/18

Accounting Guide: Brokers and Dealers in Securities 2017

Depository and Lending Institutions- Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani

Audit and Accounting Guide: Investment Companies, 2017

Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

Health Care Entities, September 2017

Audit and Accounting Guide: Construction Contractors, 2018