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

  • 04/22/2021
  • 10:00 AM - 12:00 PM


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

    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 subrecipients

    *Overview and use of the AICPA GAS-SA Guide

    Level: Basic

    Instructor: Amanda Ward & Lindsey Oakley

    Developer: AICPA

    CPE Credits: 2

    Area of Study: Auditing Governmental

    Prerequisite:  None

    Who Should Attend: Auditors of nonprofits and state and local governments subject to single audit

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