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Single Audit Fundamentals Part 4: Overview of Sampling and Single Audit Reporting Requirements

  • 11/03/2020
  • 1:00 PM - 3:00 PM


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In Part 4 of the Single Audit Fundamentals Series, we delve into single audit sampling for beginners, as well as the concluding and reporting stages of a single audit.

Topics Discussed:

    • Sampling concepts in a single audit
    • Evaluating results of testing
    • Single audit reporting requirements under Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
    • Single audit quality and best practices
    • Resources to facilitate a single audit

    Learning Objectives:

    • Identify sampling concepts in a Single Audit
    • Determine Single Audit reporting requirements
    • Identify Single Audit quality issues and best practices

      Designed For: 

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

      Level: Basic

      Instructor: : Rachel Flanders

      Developer: AICPA

      CPE Credits: 2

      Area of Study: Auditing Governmental 2                                                                     

      Prerequisite: none

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