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Performing a Single Audit Under the Uniform Guidance

  • 10/21/2021
  • 9:30 AM - 5:30 PM
  • WEBINAR AICPA

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Created for auditors seeking knowledge about the basics of a Uniform Guidance compliance audit, this webcast for you. This CPE course covers basic elements, plus who must undergo this type of engagement. This course includes an overview of requirements, and how GAAS and the Yellow Book apply to the compliance audit. It also covers the different types of federal awards, along with audit implications for a recipient or subrecipient. The schedule of expenditures of federal awards is introduced, along with a description of major program determination, and the auditor's responsibilities related to testing and reporting.  

Learning Objectives: 

    • Identify what a single audit encompasses. 
    • Identify key auditee and auditor responsibilities in the compliance audit of federal awards. 
    • Identify the basic audit requirements in a Uniform Guidance compliance audit. 
    • Recognize key considerations related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance.

    Level: Basic

    Instructor: Melisa F. Galasso

    Developer: AICPA

    CPE Credits: 8

    Area of Study: Auditing Governmental

    Prerequisite:  None

    Who Should Attend: Auditors performing single audit engagements, Internal financial staff of governments, Staff of not-for-profit entities interacting with auditors


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