8.0 Credits

Be prepared to plan, direct, and report on a single audit engagement under the Uniform Guidance.     Receive insights into critical issues with an emphasis on advanced topics that require particular attention. Case studies are provided to highlight essential compliance audit requirements and to help put the guidance into practice.


• Assess risk 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 have been appropriately 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.


Major Topics

• Planning the compliance audit and other risk assessment considerations
• Required elements of the SEFA
• Major program determination process, including the considerations of 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


Intermediate competency in single audits


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