Major program determination, pass-through entity responsibilities, SEFA requirements, and other topics are introduced and explained for auditors performing single audits.
Learning Objectives
- Learning Outcomes
- Identify what a single audit encompasses.
- Identify key auditee and auditor responsibilities in the compliance audit of federal awards.
- Identify the basic audit requirements in a Uniform Guidance compliance audit.
- Identify the responsibilities of a pass-through entity.
- Identify the auditor and auditee responsibilities related to the schedule of expenditures of federal awards (SEFA).
- Identify the auditor and auditee responsibilities related to internal control over compliance related to federal awards.
- Recognize key considerations when sampling in a Uniform Guidance compliance audit.
- Recognize the auditor’s reports required by the Uniform Guidance.
