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
- 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.
- 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
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
Looking for group pricing?
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
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