Introduction to Single Audit

Overview

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.

Highlights

• Compliance
• Federal Funds
• Single Audit

Prerequisites

None

Designed For

Ideal for practitioners new to governmental or nonprofit auditing

Objectives

• Describe the unique auditing requirements in the Uniform Guidance

Preparation

None