Overview

2.0 Credits
ONLINE

Single Audits are an area of focus for the AICPA'sEnhancing Audit Quality Initiative. The Uniform Guidanceprovides very unique audit requirements when auditingfederal funds. This course will look into the uniqueperformance and reporting requirements in Single Audits.Participants will have a basic understanding of internalcontrols over compliance, compliance requirements, howto use the Compliance Supplement, and the elements of afinding in a Single Audit.

Objectives

Describe the unique auditing requirements in the Uniform Guidance

Major Topics

Uniform Guidance
Internal Controls over Compliance
Reporting

Designed For

Ideal for practitioners new to governmental or non profit auditing

Prerequisite

None

Advanced Preparation

None

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