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Performing a Single Audit Under the Uniform Guidance
Government
CPE Self-study

Performing a Single Audit Under the Uniform Guidance

This course introduces auditors to the topics of major program determination, the responsibilities of pass-through entities, the requirements of the schedule of expenditures of federal awards, the requirements of the Compliance Supplement, and the administrative requirements and cost principles found in the Uniform Guidance.

$159 - $199
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing (Governmental)

Level

Basic

CPE Credits

10.5

Author(s)

Melisa F. Galasso

Availability

1 year

Product Number

BAUG21SSO

 Business & partner 
 Part of a discounted 
Product Details

How to perform a single audit

The knowledge you need

Learn the basics of a Uniform Guidance compliance audit.

The basics and more

Gain an understanding of the basic elements, including an overview of requirements and how GAAS and the Yellow Book apply to the compliance audit, as well as who must undergo this type of engagement.

Federal awards

Learn the different types of federal awards, along with audit implications for a recipient or subrecipient. Become aware of the schedule of expenditures of federal awards and the description of major program determination.

Your responsibilities

Understand your responsibilities related to testing and reporting.

Who Will Benefit

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

Key Topics

  • Fundamentals of a compliance audit performed under the Uniform Guidance
  • Guidance identifying federal awards
  • Pass-through entities and subrecipients
  • Schedule of expenditure of federal awards
  • Determination of major programs
  • Using the Compliance Supplement
  • Uniform Guidance administrative requirements and cost principles
  • Testing internal control over compliance
  • Testing compliance
  • Writing an audit finding
  • Reporting requirements of a single audit

Learning Outcomes

  • Identify what a single audit encompasses.
  • Identify key auditee and auditor responsibilities in the compliance audit of federal awards.
  • Identify the basic audit requirements in a Uniform Guidance compliance audit.
  • Recognize key considerations related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance.
Credit Info
CPE Credits
Online
10.5
NASBA Field of Study
Auditing (Governmental)
Level
Basic
Prerequisites
None
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
$199.00
AICPA Members
Online
$159.00

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

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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Performing a Single Audit Under the Uniform Guidance
Select from the following options:
Online
$199.00
Nonmember Price
$199.00
Price excluding sales tax
$199.00
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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Our top picks for additional learning - and savings

We’ve paired this product in CPE & Learning bundles to help you meet your learning goals. As a bonus, bundles include even more savings.

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