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Single Audit Fundamentals + Single Audit Guide
Audit & Assurance
Bundle

Single Audit Fundamentals + Single Audit Guide

Gain foundational knowledge of performing single audits while keeping up to date with authoritative guidance found in the AICPA's Government Auditing Standards and Single Audit Guide.

$651$434.35 - $553.35
15% bundle discount applied
Do you have an AICPA membership? Log in to apply your member discount.

Products included

2

Format

Multiple

CPE Credits

8

Product Number

SAFAAGGAS21BUN

 Business & partner 
Bundle Details

Refreshed training for performing single audits, combined with an authoritative and indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits, this bundle will keep you relevant and up to date.

What’s included in this bundle
E-book, Paperback
$175
$97.75 - $148.75
15% bundle discount applied
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Key Topics
  • Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence.
  • Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination.
  • Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs.
  • Properly report on the single audit using the illustrative auditor's reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.
Product Details

Important Note: The 2021 edition has been updated to reflect the implementation of SAS Nos. 134-140. For audit engagements that are not early implementing these new auditing standards, the audit guidance in the 2020 edition continues to apply. We will continue to offer the 2020 edition in all formats.

Need assistance in understanding and applying the special considerations required in a single audit?

This 2020 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits.

Updated for Government Auditing Standards, 2018 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

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Webcast
NASBA Field of Study: Auditing (Governmental)
This product is not available at the moment.
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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.

First-timers

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.

Government Audit Quality Center (GAQC) members save an additional 20%

If you are a GAQC member, you can save 20% more off the registration price. Find out more information on the GAQC Website.

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Single Audit Fundamentals + Single Audit Guide
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