Self-Study

Advanced Topics in a Single Audit

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This course explores the complexities of single audits, providing advanced auditors with practical guidance on managing challenging compliance and reporting issues related to federal awards. Participants will examine auditor and auditee responsibilities, schedule of expenditures of federal awards requirements, major program determination, and considerations related to internal controls, risk assessment, and sampling. Through case studies and real-world examples, the course strengthens practical application skills and deepens understanding of complex single audit requirements.

Major subjects

• Auditor and auditee responsibilities.
• Schedule of expenditures of federal awards.
• Major program determination.
• Requirements for controls.
• Risk assessment.
• Sampling.

Learning objectives

• Assess additional considerations related to a Uniform Guidance compliance audit and audits conducted under Government Auditing Standards beyond the fundamental concepts.
• Formulate the terms of the engagement and planning considerations.
• Evaluate whether the SEFA is fairly stated, in all material respects, in relation to the auditee's financial statements as a whole.
• Assess major programs using a four-step process.
• Evaluate the responsibilities of the nonfederal entities and auditors as they relate to internal control over compliance.
• Formulate how to perform a compliance audit and how to obtain the audit evidence needed to express an opinion on compliance.
• Evaluate considerations related to sampling in a compliance audit performed under the Uniform Guidance.
• Evaluate considerations of pass-through entities and subrecipients.
• Assess reporting considerations in a Uniform Guidance compliance audit.

Who should take this program?

• Auditors responsible for planning, directing and reporting on single audits.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $245.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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