Advanced Topics in a Single Audit (Self-Study)

Code: JI164292

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 9.5
9.5 Yellow Book recommended
of study
Accounting (Governmental) - Technical (9.5)
Standard member fee $189.00
checkmarkStandard nonmember fee $239.00

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Enhance your knowledge regarding planning, directing, and reporting on a single audit engagement conducted under the Uniform Guidance. Through case studies and real-world examples, this course gives you insights into key issues that may arise, with an emphasis on the advanced topics that require particular attention

Who should take this program?

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

Major subjects

  • Planning the compliance audit and other risk assessment considerations
  • Required elements of the schedule of expenditures of federal awards
  • Major program determination process, including clusters and loans/loan guarantees
  • Considerations when assessing and evaluating internal controls over compliance
  • Audit sampling
  • Evaluating and reporting on applicable compliance requirements related to compliance testing
  • Considerations for pass-through entities
  • Advanced audit reporting issues

Learning objective(s)

  • Assess fundamental auditee and auditor responsibilities in a compliance audit of federal awards
  • Evaluate whether the requirements related to the schedule of expenditures of federal awards have been met in your audit engagement
  • Evaluate that proper major federal programs to be audited in a compliance audit were identified
  • Interpret the requirements for understanding internal controls, assessing the level of control risk and testing the effectiveness of internal controls relative to federal awards
  • Interpret and evaluate the reporting requirements of a single audit
  • Interpret and evaluate guidance regarding sampling in a compliance audit


Course code Code JI164292
Sponsor AICPA
NASBA ID#: 112891
Level Advanced
Format Self-Study (On-Demand)
Prerequisites Prereq. None