Explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of engagement.
NASBA Field of Study
Melisa F. Galasso
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.
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