Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards Webinar

• Stay current in the complex and changing single audit environment
• Save time on single audit engagements via enhanced knowledge of the new single audit requirements contained in the Uniform Guidance for Federal Awards
• Excel in the single auditing arena

• Core concepts involved in the single audit (e.g., understanding the relationship between the Single Audit Act and the Uniform Guidance for Federal Awards; important terminology used in single audits; key roles and responsibilities in the single audit process; and SAS No. 117)
• The current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA
• The updated major program determination process and how the new process may have a significant effect on the time spent in performing single audits in 2016
• Performing the compliance audit of federal awards (i.e., the auditor’s responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement)
• The auditor’s reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs
• Other significant issues (e.g., key sampling considerations, pass-through entities, and program-specific audits)