CPE Self-Study

Advanced Topics in a Single Audit

Authors: AICPA
Publisher: AICPA
  • $179.00-$229.00
    Advanced Topics in a Single Audit In Stock Product #: 746372
    AICPA Member: $179.00
    Non-Member: $229.00
  • $119.00-$149.00
    Advanced Topics in a Single Audit Online Access Product #: 164291
    AICPA Member: $119.00
    Non-Member: $149.00
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This course is the perfect way to make sure your skills are up-to-date in preparation for taking the Advanced Single Audit Certificate exam. Visit the Single Audit Certificate website for more information on the certificates and learning options available.

Enhance your knowledge regarding planning, directing, and reporting on a single audit engagement conducted under the Uniform Guidance. Through case studies and real-world examples, this course gives you insights into key issues that may arise, with an emphasis on the advanced topics that require particular attention

Learning Objectives

This course will prepare you to do the following:

  • Assess fundamental auditee and auditor responsibilities in a compliance audit of federal awards
  • Evaluate whether the requirements related to the schedule of expenditures of federal awards have been met in your audit engagement
  • Evaluate that proper major federal programs to be audited in a compliance audit were identified
  • Interpret the requirements for understanding internal controls, assessing the level of control risk and testing the effectiveness of internal controls relative to federal awards
  • Interpret and evaluate the reporting requirements of a single audit
  • Interpret and evaluate guidance regarding sampling in a compliance audit

Key Topics

  • Planning the compliance audit and other risk assessment considerations
  • Required elements of the schedule of expenditures of federal awards
  • Major program determination process, including clusters and loans/loan guarantees
  • Considerations when assessing and evaluating internal controls over compliance
  • Audit sampling
  • Evaluating and reporting on applicable compliance requirements related to compliance testing
  • Considerations for pass-through entities
  • Advanced audit reporting issues

Who Will Benefit?

  • Auditors responsible for planning, performing, and reporting on single audits

System Requirements

About the Authors


About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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