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Applying the Uniform Guidance in Your Single Audits
Government
CPE Self-study

Applying the Uniform Guidance in Your Single Audits

Gain knowledge in understanding, assessing, and testing internal control over compliance as you apply the Uniform Guidance in your single audits.

$179 - $229
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing (Governmental)

Level

Intermediate

CPE Credits

11

Author(s)

Melisa F. Galasso

Availability

1 year

Product Number

INUG21SSO

 Business & partner 
Product Details

Gain efficiency

The Uniform Guidance

Learn how to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance.

Highlights

Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor. Learn how to identify federal assistance and how to determine a nonfederal entity's major programs. Gain an understanding of assessing, and testing internal control over compliance, and learn what is involved in identifying and testing compliance requirements in a single audit, as well as reporting on the results.

Who Will Benefit

  • Auditors performing single audit engagements
  • Internal financial staff of governments
  • Staff of not-for-profit entities interacting with auditors.

Key Topics

  • Introduction to single audits
  • Preparation of the schedule of expenditures of federal awards and determining major programs
  • Understanding, assessing, and testing internal control
  • Testing compliance with federal statutes and regulations and applicable compliance requirements
  • Auditor reporting in a Uniform Guidance compliance audit
  • Program-specific audits
  • Administrative requirements and cost principles in a single audit

Learning Outcomes

  • Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance.
  • Identify the types of guidance and requirements found in the Uniform Guidance.
  • Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.
  • 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 single audit requirements for testing the direct and material compliance requirements for major programs.
  • Determine reporting requirements.
  • Identify the audit and reporting requirements for program-specific audits.
Credit Info
CPE Credits
Online
11
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
Prerequisites
Background of not-for-profit or governmental accounting and auditing
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$229.00
AICPA Members
Online
$179.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Melisa F. Galasso
CPA
Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with over 15 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not for profit and governmental accounting. Her passion is providing high-quality CPE that is meaningful, creates efficiencies and improves quality, and positively impacts ROI. She also supports essential professional development, audit level training, and train the trainer efforts. She is a member of the Financial Accounting Standards Board (FASB) Not-For-Profit Advisory Council (NAC). She served on the AICPA’s Technical Issues Committee, has had leadership roles on various A&A committees, and serves on the VSCPA’s Board of Directors. She was honored as “40 under 40” — by CPA Practice Advisor — in 2017 and 2018, was named the 2019 Rising Star by her regional NAWBO chapter, received the Don Farmer award for achievement in technical content instruction, and earned several other awards for public speaking and technical training.
Accessibility

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Applying the Uniform Guidance in Your Single Audits
Select from the following options:
Online
$229.00
Nonmember Price
$229.00
Price excluding sales tax
$229.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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