0       0

AICPA Governmental and Not-for-Profit Training Program 2015


Single Audit Fundamentals - Part 1


Oct 19, 2015 8:30am ‐ Oct 19, 2015 10:10am

Standard: $29.00

Description

This interactive primer on performing single audits* provides basic background/context of single audit engagements, differentiating them from traditional financial statement audit engagements, with exercises and illustrations demonstrating the concepts in practical ways.

*We draw from OMB’s Uniform Guidance for Federal Awards published December 2014, effective for December 2015 year-end audits.

Topics include:
• Single audit scope
• Unique Uniform Guidance audit requirements
• Federal award characteristics
• Determining major programs

Learn the basics of performing compliance audits under OMB's Uniform Guidance, including the responsibilities of both the auditee and auditor.
Understand how to identify federal assistance and how to determine an organization’s major programs.
Identify what has changed and what stays the same under OMB's new Uniform Guidance for Federal Awards.

Speaker(s):

  • Erica Forhan, CPA, CGMA, Partner, Moss Adams LLP
  • Flo Ostrum, CPA, Partner, National Professional Standards, Grant Thornton

You must be logged in and own this session in order to post comments.

Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content