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Single Audit Fundamentals Part 1: What is a Single Audit?
Audit & Assurance

Single Audit Fundamentals Part 1: What is a Single Audit?

Part 1 of this Single Audit fundamentals series provides background and context of a single audit engagement and helps participants differentiate these engagements from traditional financial statement audit engagements.

$109 - $131
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Feb 23, 2023

NASBA Field of Study

Auditing (Governmental)



CPE Credits



Amanda Ward, Lindsey D. Oakley


3 months

Product Number


 Business & partner 
Product Details

Part 1: What is a Single Audit? A Basic Background and Overview

In this webcast we will provide background and context of a single audit engagement and help participants differentiate these engagements from traditional financial statement audit engagements.

Topics included in part 1:

  • Background and overview of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
  • Scope of the single audit
  • Auditee and auditor responsibilities
  • Federal agency responsibilities
  • Single audit overview
  • Description and characteristics of federal awards
  • Pass-through awards and subrecipients
  • Overview and use of the AICPA GAS-SA Guide

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. (link to:

Key Topics

  • Introduction to single audits
  • Identifying federal financial assistance
  • Understanding the Single Audit Act and the relationship with the OMB Uniform Guidance

Learning Outcomes

  • Identify the scope of the single audit and the OMB Uniform Guidance
  • Identify fundamental auditee and auditor responsibilities found in the Uniform Guidance
  • Identify the characteristics of federal awards

Who Will Benefit

  • Auditors of nonprofits and state and local governments subject to single audit
Credit Info
CPE Credits
NASBA Field of Study
Auditing (Governmental)
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
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Contact us
Amanda Ward
Amanda is the partner in charge of Plante Moran's single audit technical practice. She focuses on quality control, provides technical consultations to teams, develops and issues firm guidance on emerging topics, and oversees training and development. Amanda is a frequent speaker at conferences sponsored by the AICPA and state CPA societies. Amanda is a member of the AICPA's Governmental Audit Quality Center executive committee and serves on the planning committee for the NFP Conference.
Lindsey D. Oakley
Director, National Accounting & Auditing Assistant Director, Firmwide Government & Not-for-Profit Technical Coordinator, Lindsey, a member of BKD National Not-for-Profit Group and BKD National Governmental Group, currently serves in BKD's National Office Accounting & Auditing Department, where she provides technical support to BKD auditors, implements new professional standards and performs concurring review on engagements.She also serves as BKD's firmwide government & not-for-profit technical coordinator. She joined the National Office in 2012 after working in the Springfield, Missouri, office where she provided audit and consulting services for not-for-profit organizations, governmental entities and real estate companies. Lindsey was a lead adopter of the AICPA's Advanced Single Audit Certificate Program. This certificate requires the ability to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for single audits at an advanced level as outlined in the AICPA Competency Framework: Governmental Auditing. Lindsey is a member of the Executive Committee of the American Institute of CPAs (AICPA) Governmental Audit Quality Center. She is also a member of the American Institute of CPAs and Missouri Society of CPAs. Lindsey is a 2004 cum laude graduate of Missouri State University, Springfield, with a B.A. degree in accounting and a 2005 graduate with an M.Acc. degree.

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Single Audit Fundamentals Part 1: What is a Single Audit?
Feb 23, 2023
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Feb 23, 2023
4pm6pm GMT
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