The Single Audit from Beginning to End Update

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. 

Presented by Thomas Stephens

• Delivery Format: Live Webcast Replay

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

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

• 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

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