Objective
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- Stay current in the complex and changing single audit environment 

- Save time on single audit engagements via enhanced knowledge of the single audit requirements contained in the Uniform Guidance for Federal Awards 

- Excel in the single auditing arena by thoroughly knowing what you are and are not required to do 

Highlights
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- Core concepts involved in the single audit 

- The current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA 

- An in-depth, commonsense look at the four-step major program determination process and common problems encountered in its application 

- Performing the compliance audit of federal awards (i.e., the auditor’s responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement) 

- Auditee and auditor responsibilities related to the corrective action plan and the summary schedule of prior audit findings 

- The auditor’s reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs 

- Other significant issues (e.g., key sampling considerations, pass-through entities, and program-specific audits) 

Designed For
Auditors performing single auditsPrerequisite
Basic single audit knowledgeAdvanced Preparation
None