Advanced Topics in a Single Audit [AUDG]


Oct 26, 2017
Time: 8:00am-4:00pm
Accounting & Auditing

Credit Hours:



Member: $295.00
Non-member: $445.00

Discussion Leader: Laura Gale Lindal, CPA

Full Description

Advanced Topics in a Single Audit (ADUG)

October 26, 2017

Pikes Waterfront Lodge
1850 Hoselton Road
Fairbanks, AK

For registrations received less than 21 days from the course date will be charged a late fee of $50 for each 8 hour course and $25 for each 4 hour course and $12.50 for each 2 hour course.

Be prepared for difficult single audit areas before they happen rather than reviewing them after the fact. Learn how to carry the weighty responsibilities of planning, directing, and reporting on a single audit engagement conducted under the Uniform Guidance, with an emphasis on the advanced topics that require particular attention. This course gives you insights into key issues that are not covered in other courses, and provides case studies to help put the guidance into practice.

Major Topics:
- Planning the compliance audit and other risk assessment considerations
- Required elements of the Schedule of Expenditures of Federal Awards
- Major program determination process, including clusters, loans, and loan guarantees
- Considerations when assessing and evaluating internal controls over compliance
- Evaluating and reporting on applicable compliance requirements related to compliance testing
- Considerations of pass-through entities and subrecipients
- Audit sampling in a compliance audit
- Advanced audit reporting issues

Learning Objectives:
- Assess auditor considerations when planning a compliance audit of federal awards.
- Evaluate whether the requirements related to the Schedule of Expenditures of Federal Awards (SEFA) have been met in your audit engagement.
- Evaluate whether major federal programs to be audited in a compliance audit were identified.
- Interpret the requirements for understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.
- Interpret and evaluate the reporting requirements of a single audit.
- Interpret and evaluate guidance regarding sampling in a compliance audit.
- Identify considerations related to pass-through entities.

Designed For: Auditors responsible for planning, directing, and reporting on single audits

CPE Credits: 8, Accounting & Auditing / Government & Not-For-Profits

Level of Knowledge: Advanced

Prerequisite: Intermediate competency in single audits

Acronym: ADUG

Discussion Leader: Laura Gale Lindal, CPA