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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 are 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, and Federal agency responsibilities. It also includes single audit overview, description and characteristics of federal awards, Pass-through awards and subrecipients, and 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)
Lindsey Oakley Amanda Ward
Prerequisites

None

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Sep 20, 2021
9:00 am - 11:00 am MDT
Location
Webinar
Total CPE Credits
2
Format
Webinar

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


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