Applying the Uniform Guidance in Your Single Audits

  • Thursday, December 28, 2017

    9:00am – 5:00pm
  • 8
    Auditing (Governmental)

Does a single audit have you running in circles? This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. Make sure your skills are up-to-date with the latest information in this challenging audit area. This course is recommended learning to support the Intermediate Single Audit Certificate. TOPICS DISCUSSED  Introduction to single audits  Identifying federal assistance and determining major programs  Understanding, assessing and testing internal control  Testing compliance with federal statutes and regulations and applicable compliance requirements  Auditor reporting in a Uniform Guidance compliance audit  Program-specific audits  Considerations related to implementing the Uniform Guidance requirements


LEARNING OBJECTIVES When you complete this course you will be able to:
  • Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance.
  • Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.
  • Determine major federal programs.
  • Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.
  • Identify the single audit requirements for testing compliance with federal statutes and regulations and the applicable compliance requirements relative to major federal programs.
  • Select reporting requirements.
  • Identify the audit and reporting requirements for program-specific audits.
  • Apply the types of guidance and requirements found in the Uniform Guidance, including cost principles for federal awards.

Additional Information

Designed For

Auditors performing single audit engagements, internal financial staff (government) & not-for-profit


American Institute of CPAs


Background of not-for-profit or governmental accounting and auditing

Field of Study

Auditing (Governmental)

Course Number


Level of Knowledge


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