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Webinar (AICPA): 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.

Topics included in part 1:

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

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
  • Introduction to single audits
  • Identifying federal financial assistance
  • Understanding the Single Audit Act and the relationship with the OMB Uniform Guidance
Provider
AICPA - Durham
Course Level
Basic
CPE Field of Study
Auditing Governmental
2
Who Should Attend

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

Instructor(s)
Amanda Ward Lindsey Oakley
Prerequisites

None

Location
Webinar
Event Information
When
Dec 17, 2020
9:00 am - 11:00 am MST
Location
Webinar
Total CPE Credits
2
Format
Webinar

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$119.00
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Webinar (AICPA): Single Audit Fundamentals Part 1: What is a Single Audit?


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