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Performing a Single Audit Under the Uniform Guidance

Description

Fundamentals of a compliance audit

This webcast covers:
– Basic elements of the audit
– How GAAS and the Yellow Book apply to the compliance audit
– The different types of federal awards
– Audit implications for a recipient or subrecipient
– Who must undergo this type of engagement

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

– 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.

Major Topics

* Fundamentals of a compliance audit performed under the Uniform
guidance
* guidance identifying federal awards
* Pass* through entities and subrecipients
* Schedule of expenditure of federal awards
* Determination of major programs
* Using the compliance supplement
* Uniform guidance administrative requirements and cost Principles
* Testing internal control over compliance
* Testing compliance
* Writing an audit finding
* reporting requirements of a single audit

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
TBD
Who Should Attend

Auditors performing single audit engagements, governmental finance staff, and staff of not-for-profit entities interacting with auditors

Instructor(s)
Melisa Galasso
Prerequisites

None

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Apr 25, 2022
10:30 am - 6:30 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
8
Format
Webcast Replay

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Performing a Single Audit Under the Uniform Guidance


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