The Single Audit from Beginning to End Update
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.
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.
- To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards
- 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