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Technical

Advanced Topics in a Single Audit Logo aicpa

  AICPA |   $219.00 - 319.00 |   CPE: 9.0 |   AICPA |   Jun 2019 |   Auditing (Governmental) |   AICPA Store
Make sure your knowledge and skills are up-to-date.
Who Will Benefit?
  • Auditors responsible for planning, performing, and reporting on single audits.
Key Topics
  • Planning the compliance audit and other risk assessment considerations
  • Required elements of the schedule of expenditures of federal awards
  • Major program determination process, including clusters and loans/loan guarantees
  • Considerations when assessing and evaluating internal controls over compliance
  • Audit sampling
  • Evaluating and reporting on applicable compliance requirements related to compliance testing
  • Considerations for pass-through entities
  • Advanced audit reporting issues
Learning Objectives
  • Assess fundamental auditee and auditor responsibilities in a compliance audit of federal awards.
  • Evaluate whether the requirements related to the schedule of expenditures of federal awards have been met in your audit engagement.
  • Evaluate that proper major federal programs to be audited in a compliance audit were identified.
  • Interpret the requirements for understanding internal controls, assessing the level of control risk and testing the effectiveness of internal controls relative to federal awards.
  • Interpret and evaluate the reporting requirements of a single audit.
  • Interpret and evaluate guidance regarding sampling in a compliance audit.

Key issues can arise in a single audit engagement conducted under the Uniform Guidance.

This CPE Self-study course is the perfect way to make sure your skills are up-to-date before taking the Advanced Single Audit Certificate exam.

Emphasizing advanced topics that require attention, this course allows you to enhance your knowledge and test in your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance. Case studies and real-world examples are featured.

Visit the Single Audit Certificate website for more information on the certificates and learning options available.

Bundle and save with the Advanced Single Audit Certificate Exam!

Take your competency to the next level by completing the exam. Bundle this online course with the Advanced Single Audit Certificate Exam. Visit the exam page and select the Online + Exam option during checkout.

Topics covered:
  • Governmental auditing: Technical: Single audit: Single audit requirements, Advanced
  • Governmental auditing: Technical: Single audit: Major program determination, Advanced
  • Governmental auditing: Technical: Single audit: Schedule of expenditures of federal awards, Advanced
  • Governmental auditing: Technical: Single audit: Materiality, Advanced
  • Governmental auditing: Technical: Single audit: Internal control, Advanced
  • Governmental auditing: Technical: Single audit: Compliance testing, Advanced
  • Governmental auditing: Technical: Single audit: Sampling, Advanced
  • Governmental auditing: Technical: Single audit: Findings, Advanced
  • Assurance: Technical: Audit, Advanced

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