- 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.
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.