The Single Audit from Beginning to End Update

Friday, April 11, 2025
Webcast or Webinar, Online
10:00AM - 6:00 PM (opens at 9:30 AM) EST
8Credits
Accounting and Auditing

Registration is Open

Members
$225.00 Regular Price
Non-Members
$275.00 Regular Price

CPE PowerPass Users

Click the "Apply PowerPass" button to use your PowerPass for the applicable course below.
$160.00 Members / $224.00 Non-Members
Course Type: Webcast
Course Code: 25/AC839190
Level: Intermediate
Vendor: ACPEN
Field of Study: Auditing (Governmental), Accounting (Governmental)

Overview:

This course is an updated 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. 

Objectives:

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

Major Topics:

  • Introduction
  • 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

Major Topics:

  • Introduction
  • 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.

Prerequisites:

None