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Single Audit Fundamentals Part 1: What is a Single Audit?

Description

In this webcast we will provide background and context of a single audit engagement and help participants differentiate these engagements from traditional financial statement audit engagements.

Learning Objectives
  • Identify the scope of the Single audit and the OMB Uniform guidance *Identify fundamental auditee and auditor responsibilities found in the Uniform guidance
  • Identify the characteristics of federal awards
Major Topics
  • Background and overview of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
  • Scope of the single audit
  • Auditee and auditor responsibilities *Federal agency responsibilities
  • Single audit overview *Description and characteristics of federal awards
  • Pass-through awards and subrecipients
  • Overview and use of the AICPA GAS-SA Guide
Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Auditing (Governmental)
2
Who Should Attend

Auditors of nonprofits and state and local governments subject to single audit

Instructor(s)
Lindsey Oakley Amanda Ward
Prerequisites

none

Advanced Preparation

None

Location
Online
Event Information
When
Feb 15, 2021
11:00 am - 1:00 pm EDT
Location
Online
Total CPE Credits
2
Format
Webcast Replay

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Single Audit Fundamentals Part 1: What is a Single Audit?


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