This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits.
BENEFITS
To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards
HIGHLIGHTS
- Introduction
- Applicable AICPA standards
- Applicable OMB Circular
- Gathering information - determining the major programs
- Identifying risk – identifying the applicable compliance requirements
- Assessing risk – considering the internal controls over compliance requirements
- Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
- Evaluating single audit evidence
PREREQUISITES
None
ADVANCE PREPARATION
None
ADDITIONAL NOTES
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.