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Applying the Uniform Guidance in Your Single Audits
Government
CPE Self-study

Applying the Uniform Guidance in Your Single Audits

You can learn to understand, assess, and test internal control over compliance as you apply the Uniform Guidance in your single audits.

$195 - $245
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing (Governmental)

Level

Intermediate

CPE Credits

11.5

Author(s)

AICPA and CIMA staff

Availability

1 year

Product Number

INUG25SSO

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Product Details

Performing efficient single audits

You will learn how to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance. Highlights include:

  • Performing a compliance audit under the Uniform Guidance,
  • Auditee and auditor responsibilities
  • Federal assistance and nonfederal entities’ major programs
  • Internal control over compliance
  • Reporting your findings

Who Will Benefit

  • Auditors performing single audit engagements
  • Internal financial staff of governments
  • Staff of not-for-profit entities interacting with auditors.

Key Topics

  • Introduction to single audits
  • Preparation of the schedule of expenditures of federal awards and determining major programs
  • Understanding, assessing and testing internal control
  • Testing compliance with federal statutes and regulations and applicable compliance requirements
  • Auditor reporting in a Uniform Guidance compliance audit
  • Program-specific audits
  • Administrative requirements and cost principles in a single audit

Learning Outcomes

  • Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance.
  • Identify the types of guidance and requirements found in the Uniform Guidance.
  • Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.
  • Determine major federal programs.
  • Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.
  • Identify the single audit requirements for testing the direct and material compliance requirements for major programs.
  • Determine reporting requirements.
  • Identify the audit and reporting requirements for program-specific audits.
Credit Info
CPE Credits
Online
11.5
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
Prerequisites
Background of not-for-profit or governmental accounting and auditing
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Yellow Book Hours
11
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$245.00
AICPA Members
Online
$195.00
CIMA Members
Online
$195.00

Group ordering for your team

2 to 5 registrants

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6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

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Author(s)
AICPA and CIMA staff
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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