Introduction to Single Audit
$50
Single Audits are an area of focus for the AICPA's Enhancing Audit Quality Initiative. The Uniform Guidance provides very unique audit requirements when auditing federal funds. This course will look into the unique performance and reporting requirements in Single Audits. Participants will leave with a basic understanding of internal controls over compliance, compliance requirements, how to use the Compliance Supplement, and the elements of a finding in a Single Audit.
Upon completing this course, learners will be able to:
Recall the unique auditing requirements in the Uniform Guidance
Recognize the requirements of major program determination
Identify when a single audit is required