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.
NASBA Field of Study
Melisa F. Galasso
Learn the basics of a Uniform Guidance compliance audit.
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.
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.
Understand your responsibilities related to testing and reporting.
Group ordering for your team
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