The Single Audit from Beginning to End Update

Thursday, October 14, 2021
Webcast or Webinar, Online
9:30 AM - 5:30 PM (opens at 9:00 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: 21/AC144494
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

Designed For:

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

Prerequisite:

None