Fundamentals for Performing a Single Audit Under the Uniform Guidance
Explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of engagement.
Format
Online
NASBA Field of Study
Auditing (Governmental)
Level
Basic
CPE Credits
7.5
Author(s)
Melisa F. Galasso
Availability
1 year
Product Number
164314
The knowledge you need.
Created for auditors seeking knowledge about the basics of a Uniform Guidance compliance audit, this self-study course is for you.
This CPE course covers basic elements, plus who must undergo this type of engagement. This course includes an overview of requirements, and how GAAS and the Yellow Book apply to the compliance audit. It also covers the different types of federal awards, along with audit implications for a recipient or subrecipient.
The schedule of expenditures of federal awards is introduced, along with a description of major program determination, and the auditor's responsibilities related to testing and reporting.
- Auditors performing single audit engagements
- Internal financial staff of governments
- Staff of not-for-profit entities interacting with auditors
- Fundamentals of a compliance audit performed under the Uniform Guidance
- Guidance Identifying federal awards
- Pass-through entities and subrecipients
- Schedule of expenditure of federal awards
- Determination of major programs
- Using the Compliance Supplement
- Uniform Guidance administrative requirements and cost principles
- Testing internal control over compliance
- Testing compliance
- Writing an audit finding
- Reporting requirements of a single audit
- Identify what a single audit encompasses
- Identify key auditee and auditor responsibilities in the compliance audit of federal awards
- Identify the basic audit requirements in a Uniform Guidance compliance audit
- Recognize key considerations related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance
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