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AICPA Governmental and Not-for-Profit Training Program 2015


Single Audit Fundamentals - Part 2


Oct 19, 2015 10:30am ‐ Oct 19, 2015 12:10pm

Standard: $29.00

Description

We continue our interactive primer on performing a single audit (see part 1 description). The information and instruction provided in this session draw from the revised single audit guidance published by OMB December 26, 2014 (Uniform Guidance for Federal Awards), effective for years beginning on or after December 26, 2014.

Topics include:
• OMB Compliance Supplement
• Cost principles overview
• Understanding/testing internal control/ compliance
• AICPA’s GAS/Single Audit Guide

Understand what is involved in identifying and testing compliance requirements in a single audit.
Perform a key part of the compliance audit - gaining an understanding of, assessing, and testing internal control over compliance.
Use available resources to your advantage to perform a quality single audit.

Speaker(s):

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

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