The Single Audit from Beginning to End

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8.0 Credits

An overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular as well as the applicable AICPA standards for compliance audits. 


*To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards

Major Topics


*Applicable AICPA standards

*Applicable OMB Circular

*Gathering information - determining the major programs

*Identifying risk – identifying the applicable compliance requirements

*Assessing risk – considering the internal controls over compliance requirements

*Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance

*Evaluating single audit evidence

Designed For

Staff who perform single audit engagements, managers and partners responsible to plan, direct, report on and review single audit engagements.



Advanced Preparation