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Fundamentals for Performing a Single Audit Under the Uniform Guidance
CPE Self-study

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.

$155 - $195
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing (Governmental)

Level

Basic

CPE Credits

7.5

Author(s)

Melisa F. Galasso

Availability

1 year

Learning Outcomes
  • 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
Key Topics
  • 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
Product Details

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.

Who Will Benefit
  • Auditors performing single audit engagements
  • Internal financial staff of governments
  • Staff of not-for-profit entities interacting with auditors
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$195.00
AICPA Members
Online
$155.00

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

Contact us
Credit Info
CPE Credits
Online
7.5
NASBA Field of Study
Auditing (Governmental)
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Melisa F. Galasso
CPA
"Melisa Galasso is the founder of Galasso Learning Solutions. She specializes in creating custom training courses that promote genuine learning and drive improved outcomes. Melisa teaches courses in advanced technical accounting and auditing, including not for profit and governmental accounting, as well as courses dealing with essential professional and soft skills. Her goal is to customize each course to deliver exceptional return on investment by leaving each participant with actionable takeaways and clear means to apply what was learned. Melisa monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance. She is a member of and frequent instructor for the American Institute of Certified Public Accountants (AICPA), the North Carolina Association of Certified Public Accountants (NCACPA), and the Virginia Society of Certified Public Accountants (VSCPA). Melisa serves on the Board of NCACPA's Charlotte Chapter and is chair of the A&A Committee for the NCACPA. She was recognized as a Super CPA by Virginia Business Magazine in 2007 and received the 2013 Women to Watch - Emerging Leader Award from the NCACPA and AICPA. She is also a graduate of the 2014 class of the AICPA's Leadership Academy. Melisa received a Bachelor of Science in Business Administration with a concentration in Accounting and International Business from Georgetown University."
Accessibility

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Fundamentals for Performing a Single Audit Under the Uniform Guidance
Select from the following options:
Online
$195.00
Nonmember Price
$195.00
Price excluding sales tax
$195.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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