Part 2 of this single audit fundamentals series walks the auditor through the major program determination process to help beginners understand this critical part of performing a single audit.
DESIGNED FOR
Auditors of nonprofits and state and local governments subject to single audits
BENEFITS
•Introduction to Single audits •identifying federal assistance and determining major programs •considerations related to implementing the Uniform guidance Requirements
HIGHLIGHTS
*Determine major federal programs *Identify considerations prior to major Program determination *Identify the Risk-based approach for determining major programs under Uniform guidance
COURSE LEVEL
Basic
PREREQUISITES
none