Applying the Uniform Guidance in Your Single Audits
Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor.
Format
Online, Text
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
10.5
Author(s)
Melisa F. Galasso
Availability
Product Number
164305
Test your abilities.
What knowledge do you need to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance?
This CPE self-study course is the perfect way to make sure your knowledge and skills are upto-date prior to taking the Intermediate Single Audit Certificate exam, which tests your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance.
In this course, you will:
- Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor
- Learn how to identify federal assistance and how to determine a nonfederal entity's major programs;
- Gain an understanding of assessing, and testing internal control over compliance, and learn what is involved in identifying and testing compliance requirements in a single audit, as well as reporting on the results
- Prepare for the upcoming OMB quality study!
Bundle and save with the Intermediate Single Audit Certificate Exam! Take your competency to the next level by completing the exam. Bundle this online course with the Intermediate Single Audit Certificate Exam. Visit the exam page and select the Online + Exam option during checkout.
Visit the Single Audit Certificate website for more information on the certificates and learning options available.
- Auditors performing single audit engagements, internal financial staff of governments, and staff of not-for-profit entities interacting with auditors
- Schedule of expenditures of federal awards
- Determining major programs
- Understanding, assessing and testing internal control over compliance
- Testing compliance with laws and regulations and direct and material compliance Auditor's reports
- Program-specific audits
- Administrative requirements and cost principles
- Recognize the relationship of the Single Audit Act and the OMB Uniform Guidance.
- Recognize the guidance regarding the schedule of expenditures of federal awards (SEFA).
- Identify how major federal programs are determined.
- Recognize the requirements of the Uniform Guidance as it relates to internal control over compliance.
- Identify the single audit requirements for testing compliance with federal statutes and regulations and the direct and material compliance requirements relative to major federal programs.
- Identify the reporting requirements for a Uniform Guidance compliance audit.
- Recall the audit and reporting requirements of program-specific audits.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
Contact usThe Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.
Log in to apply your member discount.