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CPE Self-Study
Advanced Topics in a Single Audit
NASBA FIELD OF STUDY
Auditing (Governmental)
LEVEL
Advanced
CPE CREDITS
Text: 6.5, Online: 9.5
Gain insight into key issues that may arise in a single audit engagement conducted under the Uniform Guidance, with an emphasis on the advanced topics that require particular attention.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

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

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

Learning Objectives

  • 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.

This course is the perfect way to make sure your knowledge and skills are up-to-date in preparation for taking the Advanced Single Audit Certificate exam, which tests your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance. 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.

Ratings and reviews
Author(s)

Melisa F. Galasso, CPA

Charlotte, NC

Melisa Galasso is the founder of Galasso Learning Solutions. She specializes in creating custom training courses that promote genuine learning and drive improved outcomes. Melisa teaches courses in advanced technical accounting and auditing, including not for profit and governmental accounting, as well as courses dealing with essential professional and soft skills. Her goal is to customize each course to deliver exceptional return on investment by leaving each participant with actionable takeaways and clear means to apply what was learned. Melisa monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.

She is a member of and frequent instructor for the American Institute of Certified Public Accountants (AICPA), the North Carolina Association of Certified Public Accountants (NCACPA), and the Virginia Society of Certified Public Accountants (VSCPA). Melisa serves on the Board of NCACPA's Charlotte Chapter and is chair of the A&A Committee for the NCACPA. She was recognized as a Super CPA by Virginia Business Magazine in 2007 and received the 2013 Women to Watch - Emerging Leader Award from the NCACPA and AICPA. She is also a graduate of the 2014 class of the AICPA's Leadership Academy. Melisa received a Bachelor of Science in Business Administration with a concentration in Accounting and International Business from Georgetown University.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Single Audit Certificate Program - Learn More
Price:
$239.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$239.00
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CREDIT INFO
CPE credits
Text
: 6.5,
Online
: 9.5
NASBA Field of Study
Auditing (Governmental)
Level
Advanced
Prerequisites
An understanding of the Government Auditing Standards and Uniform Guidance compliance audit requirements, and experience in performing single audits.
ADVANCE PREPARATION
None
Yellow Book Hours
Text: 6.5, Online: 9.5
Delivery Method
QAS Self-Study
Course acronym
ADUG-C
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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