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CPE Self-Study
Fundamentals for Performing a Single Audit Under the Uniform Guidance
NASBA FIELD OF STUDY
Auditing (Governmental)
LEVEL
Basic
CPE CREDITS
Text: 8.0, Online: 8.0
Explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of engagement.

CPE On-Demand
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Product details

Who Will Benefit?

  • Auditors seeking knowledge about the basics of a Uniform Guidance compliance audit

Key Topics

  • Fundamentals of a compliance audit performed under the Uniform Guidance
  • Identifying federal awards
  • Pass-through entities and subrecipients
  • Schedule of expenditure of federal awards
  • Determination of major programs
  • Using the Compliance Supplement
  • Uniform Guidance administrative requirements and cost principles
  • Testing internal control over compliance
  • Testing compliance
  • Writing an audit finding
  • Reporting requirements of a single audit

Learning Objectives

  • Identify what a single audit encompasses
  • Identify key auditee and auditor responsibilities in the compliance audit of federal awards
  • Identify the basic audit requirements in a Uniform Guidance compliance audit
  • Recognize key considerations related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance

This CPE course explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of engagement. The course includes an overview of requirements, and how GAAS and the Yellow Book apply to the compliance audit. It also covers the different types of federal awards, along with audit implications for a recipient or subrecipient. The schedule of expenditures of federal awards is introduced, along with a description of major program determination, and the auditor's responsibilities related to testing and reporting.

Ratings and reviews
Author(s)

Laura Lindal, CPA

Kirkland, Washington

Laura Lindal, CPA has more than twenty-five years of experience in auditing, concentrating on audits performed in accordance with Government Auditing Standards, including HUD audits, and single audits (also referred to as A-133 audits). In addition to spending those 25 years performing audits, she also works with companies and organizations as they develop their internal control and policies and procedures related to their financial reporting process as well as working with auditees preparing for audits. She works with auditors and their firms to design, document and perform audits in accordance with professional standards while maintaining the highest degree of efficiency possible.

Laura provides continuing professional education in various areas, including single audits, HUD audits and Yellow Book audits. Laura is a Certified Public Accountant in California, Washington, and Alaska. She currently has an audit practice in Kirkland, Washington.

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:
$189.00
Member Quantity:
Nonmember Quantity:
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Estimated total:
$189.00
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CREDIT INFO
CPE credits
Text
: 8.0,
Online
: 8.0
NASBA Field of Study
Auditing (Governmental)
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Yellow Book Hours
Text - 8.0; Online - 8.0
Delivery Method
QAS Self-Study
Course acronym
BAUG
GROUP PRICING
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