Instructor
Instructor
Part 1 of this Single Audit fundamentals series provides background and context of a single audit engagement and helps participants differentiate these engagements from traditional financial statement audit engagements.
*Identify The scope of The single Audit and The OMB Uniform guidance *Identify fundamental auditee and Auditor responsibilities found in The Uniform guidance *Identify The characteristics of federal awards
• Introduction to single audits
• identifying federal financial assistance
• understanding The single Audit Act and The Relationship with The OMB Uniform guidance
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auditors of nonprofits and state and local governments subject to single audit