Fundamentals of Single Audit 2024

Overview

This course provides an Update of single audit requirements and how generally accepted auditing standards and government auditing standards apply to a compliance audit.

Highlights

• Cost Principles
• Understand and Identify Federal Awards
• Pass-through entities and sub-recipients
• Schedule of Expenditures of the Federal Awards
• Application of Compliance Supplement
• Compliance requirements
• Test of Internal Control and Test of Compliance attributes
• Reporting requirements

Prerequisites

Basic understanding of governmental accounting and auditing

Designed For

Auditors who perform compliance audits under Uniform Guidance, Internal Auditors and Management responsible for grant management.

Objectives

• Identify what a single audit encompasses
• Understand the audit responsibilities between auditors and auditees in the compliance audit of federal awards
• Gain an Update of the Uniform Guidance

Notice

“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!