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Intermediate Auditing

Date(s): Apr 17, 2024
Time: 8:00AM - 4:30PM
Registration Fee: $249.00
Cancellation Date: Apr 10, 2024
City: Austin
Parking Info:

Parking for SAO, Professional Development courses is in Garage B (1511 San Jacinto Blvd.). The Garage signage may read 1511 San Jacinto or Garage B. The elevator in Garage B is not reliable. If you are unable to walk the stairs, please contact the for alternate parking arrangements. Handicapped parking is free at the meters around the downtown area.

A course coordinator will Email you a parking permit prior to the course start date. A permit must be displayed or you will be ticketed.

Course Description

Please join us as we discuss how to perform each phase of an audit: planning, fieldwork, and reporting. Through examples and leveraging various tools, we will demonstrate how risk assessments are a key resource used to develop an effective audit plan, execute on the audit plan utilizing the procedures and tools discussed in the Fundamentals of Auditing module, and outline the types of audit documentation required for support and reporting purposes.

Potential CPE Credits: 8.0
Govt Hours: This class meets 8.0 hours of the 24-hour requirement for governmental CPE under Government Auditing Standards (yellow book), in most cases.
Technical Hours: This class meets 8.0 CPE credits of technical training in compliance with Texas Admin. Code Rule 523.102.

Instruction Type: Live
Experience Level: INTERMEDIATE
Category: Auditing

Course Objectives

Upon completion of this course, participants will be able to:

  • Examine control environments to develop risk assessments

  • Develop annual audit plans and execute on them through a risk-based approach

  • Identify, develop, and maintain required and supplementary audit documentation

  • Draft an audit report to include documentation on findings and potential improvements


Detailed Course Outline:

Performing a Risk Assessment

  • Examination of the Internal Control Environment

  • Development and Completion of a Risk Assessment

Development and Execution of an Audit Plan

  • Development of an Audit Plan

  • Execution of an Audit Plan

Audit Documentation

  • Required Audit Documentation

  • Supplementary Audit Documentation

Reporting Findings and Recommendations

  • Audit Report

    • Requirements

    • Findings

    • Potential Improvements

    • Conclusions


No prerequisites required.


Jack Reagan

Jack Reagan is a leader in UHY’s Audit and Assurance Department and the leader of the firm’s National Government Practice where he plays a key role in developing practices and procedures to improve the delivery of professional services to governmental entities. Jack has also been elected to a two- year term to UHY LLP’s management committee.

Jack has spent over 30 years of his professional career serving large local governments, both locally and nationally. Jack has served many of the largest governments across the nation. Nationally, Jack has served entities such as Metro Nashville/Davidson County, New York PGW, and the States of New York, Texas, California and Florida. He is also the co-lead partner responsible for the audit of the District of Columbia. Finally, Jack handles leading UHY’s American Rescue Plan Act (ARPA) consulting efforts throughout the U.S.

Jack is also an active presenter on governmental accounting and auditing issues, having presented to the Maryland Society of CPAs government day on numerous occasions as well as various state of Maryland CPA chapters. Jack is a licensed CPA in the State of Maryland. He is a member of the American Institute of Certified Public

Accountants, the Association of Government Accountants, the Association of School Business Officials, and the Government Finance Officers Association. In addition, he serves on the University of Richmond Accounting Department Advisory Board and the University of Richmond Robins School of Business Dean’s Advisory Board. Jack received a BSBA in Accounting from the University of Richmond.

Additional Information

TAC Rule 523.142(g) requires the CPE Sponsor to monitor individual attendance and assign the correct number of CPE credits. Participants will be asked to document their time of arrival and departure in compliance with this Rule. Additionally, attendance will be monitored throughout the day and CPE certificates will reflect actual attendance of each participant.

If you are making travel plans to come to Austin, we recommend making "refundable" air and hotel reservations or waiting until 14 days before the class to actually book your reservations. Courses are occasionally canceled or rescheduled due to low enrollment. We determine whether a course has enough participants 16 days prior to the course date. If we cancel or reschedule, we will email the participant and his or her billing contact no later than 14 days before the original class date.

A self-service vending area with beverages and snacks can be found on the first floor of our building next to the DPS office. There is also a refrigerator and microwave in our coffee bar area. Feel free to bring in your own drinks and food if you prefer.

You might want to bring a light sweater or jacket, as room temperatures vary.

To see answers to our Frequently Asked Questions, visit