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Technical

Applying the Uniform Guidance in Your Single Audits Logo aicpa

  Diane Edelstein |   $279.00 - 349.00 |   01 Oct 2019 |   09:00-17:00 |   CPE: 8.0 |   AICPA |   AICPA Store
Key Topics
  • Introduction to single audits
  • Identifying federal assistance and determining major programs
  • Understanding, assessing and testing internal control
  • Testing compliance with federal statutes and regulations and applicable compliance requirements
  • Auditor reporting in a Uniform Guidance compliance audit
  • Program-specific audits
  • Considerations related to implementing the Uniform Guidance requirements
Learning Objectives
  • Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance.
  • Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.
  • Determine major federal programs.
  • Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.
  • Identify the single audit requirements for testing compliance with federal statutes and regulations and the applicable compliance requirements relative to major federal programs.
  • Select reporting requirements.
  • Identify the audit and reporting requirements for program-specific audits.
  • Apply the types of guidance and requirements found in the Uniform Guidance, including cost principles for federal awards.

This webcast is the perfect way to make sure your skills are up-to-date in preparation for taking the Intermediate Single Audit Certificate exam. Visit the Single Audit Certificate website for more information on the certificates and learning options available.

Does a single audit have you running in circles? This webcast provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. Make sure your skills are up-to-date with the latest information in this challenging audit area.

Important Information on Your CPE Credit

Topics covered:
  • Governmental auditing: Technical: Single audit: Single audit requirements, Intermediate
  • Governmental auditing: Technical: Single audit: Major program determination, Intermediate
  • Governmental auditing: Technical: Single audit: Schedule of expenditures of federal awards, Intermediate
  • Governmental auditing: Technical: Single audit: Internal control, Intermediate
  • Governmental auditing: Technical: Single audit: Compliance testing, Intermediate
  • Governmental auditing: Technical: Single audit: Sampling, Intermediate
  • Governmental auditing: Technical: Single audit: Findings, Intermediate
  • Governmental auditing: Technical: Single audit: Auditee considerations, Intermediate

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