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Self-Study — Course Detail

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Single Audit Primer
Leita Hart-Fanta
Copyright© 2012

Course: 1123211   Version 1206

NASBA Category:     Auditing (Gov’t)     CPE Credits 4
Level: Basic  (93 pages)
Prerequisite: There are no prerequisites.
Advance Preparation: None.



Course Description


Single audits are intense and involved. The federal government demands a lot of both the grantee and their auditor. This course covers the audit requirements that exceed AICPA standards in the GAO’s Yellow Book and A-133. You’ll learn to manage the complexity of a Single Audit and gain the tools you need to perform these audits more effectively and efficiently. Key acronyms and terminology are explained in plain English, while a distinctive blend of anecdotal humor and useful advice make this course both entertaining and informative. This course will show you how to:

• Identify the significant differences between a commercial financial audit and a single audit
• Understand the differences between important standard setting bodies
• Identify the three subjects of a single audit
• Compare the requirements of the AICPA, the GAO, and OMB Circular A-133
• Understand the significant requirements of the Yellow Book
• Distinguish between fraud, abuse, and noncompliance
• Sequence the levels of materiality on a single audit
 



Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Chapter 1
    • Identify the significant differences between a commercial financial audit and a Single Audit
    • Distinguish between standard setting bodies
  • Chapter 2
    • Identify the three subjects of a Single Audit
  • Chapter 3
More Learning Objectives




Select   Format   Retail Price
  Online   $49.00   After purchasing this course, you may click here to log in and access the course material.
  Hard Copy   $49.00

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