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Applying the Uniform Guidance in Your Single Audits

  • 11/24/2020
  • 8:00 AM - 4:00 PM


Does a single audit have you running in circles? This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. Make sure your skills are up-to-date with the latest information in this challenging audit area.    

Learning Objectives:

    • When you complete this course you will be able to
    • Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance
    •  Identify the types of guidance and requirements found in the Uniform Guidance
    • Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards
    • Determine major federal programs
    • Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards
    • Identify the single audit requirements for testing the direct and material compliance requirements for major programs
    • Determine reporting requirements
    • Identify the audit and reporting requirements for program-specific audits.

    Topics Discussed:

      • Topics Discussed
      • Introduction to single audits
      • Preparation of the schedule of expenditures of federal awards and determining major programs
      • Understanding, assessing and testing internal control
      •  Testing compliance with federal statutes and regulations and applicable compliance requirements
      • Auditor reporting in a Uniform Guidance compliance audit
      • Program-specific audits
      • Administrative requirements and cost principles in a single audit
      • Update on Government Auditing Standards, 2018 Revision Considerations related to implementing the Uniform Guidance requirements

      Designed For: Auditors performing single audit engagements, internal financial staff of governments, and staff of not-for-profit entities interacting with auditors

      Level: Intermediate

      Instructor: Diane Eledstein

      Developer: AICPA

      CPE Credits: 8

      Area of Study: Auditing Governmental 8                                                                    

      Prerequisite: Background of not for profit or governmental accounting and auditing

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