21SI-0033: Fundamentals for Performing a Single Audit under the Uniform Guidance for Federal Awards (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
7.5 CPE (7.5 technical) | 7.5 Yellow Book
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This CPE course explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of audit and why. It provides an overview of the requirements, and how GAAS and the Yellow Book are related to the compliance audit. Topics discussed in this course include an explanation and requirements of the various 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.
Product Format: Slides, No Audio
Major subjects
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Fundamentals of a compliance audit performed under the Uniform Guidance
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Identifying federal awards
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Pass-through entities and subrecipients
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Schedule of expenditure of federal awards
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Determination of major programs
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Using the compliance supplement
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Uniform Guidance administrative requirements and cost principles
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Testing internal control over compliance
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Testing compliance
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Reporting requirements of a single audit
Learning objective(s)
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Identify what a single audit encompasses
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Identify key auditee and auditor responsibilities in the compliance audit of federal awards
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Identify the basic audit requirements in a Uniform Guidance compliance audit
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Recognize key considerations related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance
Who should take this program?
Audit staff new to the single audit process and those needing a refresher of key elements of a compliance audit of federal awards
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