Performing a Single Audit Under the Uniform Guidance
Wednesday, January 08, 2025
Webcast or Webinar, Online
9:00 AM - 5:00 PM (opens at 8:30 AM) EST
8Credits
Accounting and Auditing
Registration is Open
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$332.00 Regular Price
Non-Members
$403.00 Regular Price
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Course Type: Webcast
Course Code: 24/AI531966
Level: Basic
Vendor: AICPA CPE Division
Field of Study: Auditing (Governmental)
Overview:
Performing a single auditExploring various topics related to single audits will give you the knowledge you need to perform these engagements skillfully. You can learn about:
Uniform Guidance compliance audit basics
Gaining an understanding of the Uniform Guidance basics will prepare you for compliance audit engagements. You can examine various topics, such as:
Federal awards decoded
You can also learn the different types of federal awards, along with audit implications for a recipient or subrecipient. Federal award topics covered include:
Testing and reporting responsibilities
You will acquire a fundamental understanding of your responsibilities related to testing and reporting by examining topics, such as:
Objectives:
- Identify what a single audit encompasses.
- Identify key auditee and auditor responsibilities in the compliance audit of federal awards.
- Identify the basic audit requirements in a Uniform Guidance compliance audit.
- Identify the responsibilities of a pass-through entity.
- Identify the auditor and auditee responsibilities related to the schedule of expenditures of federal awards (SEFA).
- Identify the auditor and auditee responsibilities related to internal control over compliance related to federal awards.
- Recognize key considerations when sampling in a Uniform Guidance compliance audit.
- Recognize the auditor's reports required by the Uniform Guidance.