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Single Audit Fundamentals Part 1: What is a Single Audit?

  • 11/02/2020
  • 10:00 AM - 12:00 PM


Registration is closed
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 Discussed:

  • 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 sub-recipients
  • 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

    Designed For: 

    Auditors of nonprofits and state and local governments subject to single audit

    Level: Basic

    Instructor: : Lindsey Oakley

    Developer: AICPA

    CPE Credits: 2

    Area of Study: Auditing Governmental 2                                                                     

    Prerequisite: none

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