November 20, 2023


Live Webcast


8 Total CPE Credits

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Advanced Topics in Single Audit

  • Instructor

    Jeffrey
    Lieman

Learning Objectives

• 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

CPE Credits Available

8
Total CPE
8
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Intermediate competency in
single audits

Advanced Preparation

None

Intended Audience

Auditors responsible for
planning, directing, and reporting
on single audits

Provider

AICPA

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