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21WI-0915: 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.

Monday, September 20, 2021
10:00am - 12:00pm Central Time
2 CPE (2 technical)

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. Topics included in part 1 are 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, and Federal agency responsibilities. It also includes single audit overview, description and characteristics of federal awards, Pass-through awards and subrecipients, and overview and use of the AICPA GAS-SA Guide.

Major subjects

  • introduction to Single audits
  • Identifying federal Financial assistance
  • understanding the Single audit Act and the relationship with the OMB Uniform guidance

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.