Single Audits are an area of focus for the AICPA's Enhancing Audit Quality Initiative. The Uniform Guidance provides very unique audit requirements when auditing federal funds. This course will look into the unique performance and reporting requirements in Single Audits. Participants will have a basic understanding of internal controls over compliance, compliance requirements, how to use the Compliance Supplement, and the elements of a finding in a Single Audit.
DESIGNED FOR
Ideal for practitioners new to governmental or nonprofit auditing
BENEFITS
- Uniform Guidance
- Internal Controls over Compliance
- Reporting
HIGHLIGHTS
- Describe the unique auditing requirements in the Uniform Guidance
ADDITIONAL NOTES
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