An overview of the single audit requirements, and how the generally accepted auditing standards and the government auditing standards apply to the compliance audit.
• Identify what a single audit encompasses
• Understanding the audit responsibilities between auditors and auditees in the compliance audit of federal awards
• Overview of the Uniform Guidance
• Recognize key considerations relating to:
• Internal Control over Compliance Requirements
• Test of Internal Control and Test of Compliance attributes
• Reporting requirements
• Understanding of the requirements under Uniform Guidance
• Administrative
• Cost Principles • Understanding and Identifying Federal Awards
• Pass-through entities and sub-recipients
• Schedule of Expenditures of the Federal Awards
• Determining major programs
• Application of Compliance Supplement
• Understanding the compliance requirements
• Test of Internal Control and Test of Compliance attributes
• Writing audit findings
• Reporting requirements
Auditors who perform compliance audits under Uniform Guidance, Internal Auditors and Management responsible for grant management.
Basic understanding of Governmental Accounting and Auditing.
This webinar is produced by CalCPA. 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.
