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

  • 04/23/2021
  • 1:00 PM - 3:00 PM


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.

Learning Objectives: 

    *Identify sampling concepts in a single audit

    *Determine single audit reporting requirements

    *Identify single audit quality issues and best practices

    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

    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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