A13217: Advanced Topics in a Single Audit


Updated for OMB Uniform Guidance. Be prepared for difficult single audit areas before they happen rather than reviewing them after the fact. Learn how to carry the weighty responsibilities of planning, directing, and reporting on a single audit engagement conducted under the Uniform Guidance, with an emphasis on the advanced topics that require particular attention. This course gives you insights into key issues that are not covered in other courses, and provides case studies to help put the guidance into practice.


* Assess auditor considerations 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 in a compliance audit were 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-thru entities


* Planning the compliance audit and other risk assessment considerations * Required elements of the Schedule of Expenditures of Federal Awards * Major program determination process, including 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-thru entities and subrecipients * Audit sampling in a compliance audit * Advanced audit reporting issues

Who Should Attend

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

Required Knowledge

Intermediate competency in single audits

Advanced Prep


Event Speaker(s)

Mr. Arthur McKinnon Winstead, Jr., CPA ( DMJ & Co., PLLC, Greensboro, NC ),

Additional Event Information

Check in for all in-person events begins 1 hour prior to event start time. Also, be sure to allow enough time for traffic, parking, and check-in. If you should arrive late or depart early, you must adjust your CPE credit accordingly.

Share This Event

Event Vendor:AICPA
Field of Study:Auditing (Governmental)
Level: Advanced
Other:Yellow Book

Event Type:Seminar
Event Code:A13217

Registration Fees

Early Bird Rate expires November 20, 2017

Registration Fee Early Bird Regular
NCACPA Member $230.00 $280.00
Non-Member $330.00 $380.00
Other CPA State Society Member $230.00 $280.00