Applying the Uniform Guidance in Your Single Audits

Performing efficient single audits

You will learn how to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance. 亮点包括:

• Performing a compliance audit under the Uniform Guidance
• Auditee and auditor responsibilities
• 联邦援助
• Nonfederal entities’ major programs
• Internal control over compliance
• 报告你的发现

谁将受益

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

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• 单一审核简介
• Preparation of the schedule of expenditures of federal awards and determining major programs
• Understanding, 评估ing, and testing internal control
• Testing compliance with federal statutes and regulations and applicable compliance requirements
• Auditor reporting in a Uniform Guidance compliance audit
• 制定审计
• Administrative requirements and cost principles in a single audit

学习成果

• 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, 评估ing 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.