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Single Audit Fundamentals + Critical Thinking
Audit & Assurance

Single Audit Fundamentals + Critical Thinking

Gain foundational knowledge of performing single audits while enhancing your criticial thinking skills.

$594$391.85 - $504.90
15% bundle discount applied
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Products included




CPE Credits


Product Number


 Business & partner 
Bundle Details

This bundle provides you with refreshed training for performing single audits and will enhance your critical thinking skills to make better decisions, identify effective solutions, and become aware of the consequences of your actions.

What’s included in this bundle
NASBA Field of Study: Personal Development
$55.25 - $67.15
15% bundle discount applied
Learning Outcomes
  • Recall the definition of critical thinking
  • Recognize the importance of critical thinking
  • Identify the key aspects of critical thinking
  • Identify how you can apply your critical thinking skills in the workplace
Key Topics
  • The practical application of critical thinking skills
  • Critical thinking in action
  • Emotional intelligence in critical thinking
Product Details

Make better decisions by enhancing your critical thinking skills.

Critical thinking is an essential element of the professional accountant's toolkit – no matter the role you hold. It's an invaluable life skill which you can apply anywhere, provided you do it in the right way and at the right time.

This CPE self-study course will provide you with the essential information to enhance your critical thinking skills, so you can diagnose problems, make better decisions, identify effective solutions, and become aware of the consequences of your actions.

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Nov 17 4pm - Nov 18, 2022 9pm GMT
NASBA Field of Study: Auditing (Governmental)
$365.50 - $437.75
15% bundle discount applied
Learning Outcomes
  • Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance
  • Identify the scope of the single audit
  • Identify the types of guidance and requirements found in the Uniform Guidance
  • Determine major federal programs
  • Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards
  • Identify the compliance requirements subject to audit and determine the direct and material compliance requirements subject to audit
  • Identify single audit sampling concepts
  • Determine single audit reporting requirements
Key Topics
  • Introduction to single audits
  • Identifying federal assistance and determining major federal programs
  • Understanding, assessing, and testing internal control over compliance
  • Determining auditor reporting in a Uniform Guidance compliance audit
  • Identifying single audit sampling concepts
Product Details

New & Improved

The GAQC has updated and refreshed its Single Audit Fundamentals series which provides basic training for staff that are new to performing single audits or that just want a refresher.


The COVID-19 pandemic has led to an influx of billions of dollars of federal funding to governments and not-for-profits, with many entities becoming subject to single audit requirements for the first time. Some auditors of those entities may not have performed a single audit before.

Register for the full series which includes all 4 parts, or sign up separately for one or more parts:

Part 1: What is a Single Audit? A Basic Background and Overview, provides background and context of a single audit engagement and helps participants differentiate these engagements from traditional financial statement audit engagements.

Part 2: Major Program Determination walks through the major program determination process to help beginners understand this critical part of performing a single audit.

Part 3: Compliance Requirements and Internal Control over Compliance focuses on the execution portion of a single audit including a discussion of the types of compliance requirements and internal control over compliance.

Part 4: Overview of Sampling and Single Audit Reporting Requirements delves into single audit sampling for beginners, as well as the concluding and reporting stages of a single audit.

More advanced training

The intent of this series is to provide a strong foundation on what a single audit is and the basics of performance without delving into the nuances of the COVID-19 funding which adds a level of complexity beyond the basics. Once staff is trained at a basic level, they can take advantage of other more advanced training that introduce COVID-19 concepts offered by the GAQC.

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Single Audit Fundamentals + Critical Thinking
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