Performing a Single Audit Under the Uniform Guidance
Description
Created for auditors seeking knowledge about the basics of a Uniform Guidance compliance audit, this webcast for you. This CPE course covers basic elements, plus who must undergo this type of engagement. This course includes an overview of requirements, and how GAAS and the Yellow Book apply to the compliance audit. It also covers the different types of federal awards, along with audit implications for a recipient or subrecipient. The schedule of expenditures of federal awards is introduced, along with a description of major program determination, and the auditor’s responsibilities related to testing and reporting.
Learning Objectives
When you complete this course you will be able to: • 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. • Recognize key considerations related to the auditor’s responsibilities regarding testing and reporting on compliance under the Uniform Guidance.
Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Auditing (Governmental)
8
Who Should Attend
Auditors performing single audit engagements, Internal financial staff of governments, Staff of not-for-profit entities interacting with auditors
