The Single Audit from Beginning to End Update
Friday, April 11, 2025
Webcast or Webinar, Online
10:00AM - 6:00 PM (opens at 9:30 AM) EST
8Credits
Accounting and Auditing
Registration is Open
Members
$225.00 Regular Price
Non-Members
$275.00 Regular Price
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Course Type: Webcast
Course Code: 25/AC839190
Level: Intermediate
Vendor: ACPEN
Field of Study: Auditing (Governmental), Accounting (Governmental)
Overview:
This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits.
Objectives:
- To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards
Major Topics:
- Introduction
- Applicable AICPA standards
- Applicable OMB Circular
- Gathering information - determining the major programs
- Identifying risk – identifying the applicable compliance requirements
- Assessing risk – considering the internal controls over compliance requirements
- Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
- Evaluating single audit evidence
Major Topics:
- Introduction
- Applicable AICPA standards
- Applicable OMB Circular
- Gathering information - determining the major programs
- Identifying risk – identifying the applicable compliance requirements
- Assessing risk – considering the internal controls over compliance requirements
- Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
- Evaluating single audit evidence