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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.

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 - 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

Location
Webinar
Register Now
When
Nov 2, 2020
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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