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Fully updated for the OMB Uniform Guidance for federal awards.
The new Uniform Guidance requirements have introduced extensive revisions to single audit engagements that affect the entire audit process, from the engagement letter to reporting on the single audit. Changes have also been made to federal agency requirements, administrative requirements, cost principles to which federal awards are subject, and more.
Navigating these changes will require vigilance throughout the entire process in order to ensure that your engagements are compliant. This guide will assist you with understanding these significant revisions and correctly applying them in your single audit engagements. It also provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.
For guidance regarding performing audits under OMB Circular A-133, the AICPA is continuing to offer the 2015 edition of Audit Guide Government Auditing Standards and Single Audits. Be sure to select the appropriate edition when reviewing the ordering options below.
AICPA and GASB Government Standards Set [Subscription] This discounted set gives you access to the full range of AICPA government-related literature combined with the GASB library, all in one convenient online subscription. Plus you’ll save money over the individual purchase prices. The set includes how-to advice and authoritative guidance, valuable discussion, best practices, hands-on tools, and much more.
This product is also available in an online subscription format that includes the corresponding Government Auditing Standards and Single Audit Developments - Audit Risk Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option and save!
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