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Learning Objectives:
*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
Topics Discussed:
*Introduction to and using the annual OMB Compliance Supplement (Supplement)
*Identifying compliance requirements subject to audit using the Supplement
*Determining direct and material compliance requirements
*Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at CFR 200 (UG or Uniform Guidance) requirements for testing internal controls
*Understanding and testing the compliance requirements
*Documentation requirements
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
3100 South Columbia RoadSuite 500Grand Forks, ND 58201
(701) 775-7111or (877) 637-2727 Email: info@ndcpas.org