The Single Audit from Beginning to End Update WEBCAST

Overview

This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits.

Highlights

Introduction. Applicable AICPA standards. Applicable OMB Circular. Gathering information - determining the major programs. Identifying risk - identifying the applicable compliance requirements. Assessing risk - considering the internal controls over compliance requirements. Designing procedures that are responsive to assessed risks - the tests of internal controls and compliance. Evaluating single audit evidence.

Prerequisites

None.

Designed For

Staff who perform single audit engagements, managers and partners responsible to plan, direct, report on and review single audit engagements.

Objectives

To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards.

Preparation

None.

Notice

None.