The Single Audit from Beginning to End Update

Tuesday, November 22, 2022
Webcast or Webinar, Online
10:00AM - 6:02 PM (opens at 9:30 AM) EST
8Credits
Accounting and Auditing

Registration is Closed

Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.

Members
$225.00 Regular Price
Non-Members
$275.00 Regular Price
Course Type: Webcast
Course Code: 22/AC536101
Level: Intermediate
Vendor: ACPEN
Field of Study: Auditing (Governmental), Accounting (Governmental)

Overview:

This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits. 

Objectives:

  • To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards

Major Topics:

  • Introduction
  • Applicable AICPA standards
  • Applicable OMB Circular
  • Gathering information - determining the major programs
  • Identifying risk – identifying the applicable compliance requirements
  • Assessing risk – considering the internal controls over compliance requirements
  • Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
  • Evaluating single audit evidence

Major Topics:

  • Introduction
  • Applicable AICPA standards
  • Applicable OMB Circular
  • Gathering information - determining the major programs
  • Identifying risk – identifying the applicable compliance requirements
  • Assessing risk – considering the internal controls over compliance requirements
  • Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
  • Evaluating single audit evidence

Designed For:

Staff who perform single audit engagements, managers and partners responsible to plan, direct, report on and review single audit engagements.

Prerequisties:

None
CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org