Part 1: What is a Single Audit? A Basic Background and Overview (bold)
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
Government Audit Quality Center (GAQC) members save an additional 20% (bold)
If you are a GAQC member, you can save 20% more off the registration price. Find out more information on the GAQC Website. (link to: https://www.aicpa.org/interestareas/governmentalauditquality.html)
Identify the scope of the single audit and the OMB Uniform guidance
Introduction to single audits
auditors of nonprofits and state and local governments subject to single audit
None
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.
