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21WI-0033: Single Audit Fundamentals Part 1: What is a Single Audit? (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Thursday, April 22, 2021
10:00am - 12:00pm Central Time
2 CPE ()

In this webcast we will provide background and context of a single audit engagement and help participants differentiate these engagements from traditional financial statement audit engagements.

Major subjects

  • Background and overview of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
  • Scope of the single audit
  • Auditee and auditor responsibilities
  • Federal agency responsibilities
  • Single audit overview
  • Description and characteristics of federal awards
  • Pass-through awards and subrecipients
  • Overview and use of the AICPA GAS-SA Guide

Learning objective(s)

  • Identify the scope of the Single Audit and the OMB Uniform guidance
  • Identify fundamental auditee and auditor responsibilities found in the Uniform guidance
  • Identify the characteristics of federal awards

Who should take this program?

auditors of nonprofits and state and local governments subject to single audit

Fees

Our records indicate you are a nonmember. If you register, you will be charged $119.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $99.00
checkmark Standard Nonmember Fee $119.00

More program information

Location Online
Area
of study
Government
Field(s)
of study
Auditing (Governmental) - Technical (2.0)
Level Basic
Format Group Internet Based
Sponsor AICPA
NASBA ID#: 112891
Prerequisites Prereq. none
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.