Understanding and Testing Control and Compliance in a Single Audit - Virtual
4.00 Credits
Member Price $145
Non-Member Price $195
Overview
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements contained in the 2024 revision to the Uniform Guidance for Federal Awards. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.
Highlights
- The essential internal control concepts applied in a single audit
- How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit
- How the auditor plans and performs tests of compliance in a single audit
- The identification and reporting of control and compliance findings
Prerequisites
Basic single audit knowledge
Designed For
Auditors performing single audits
Objectives
- Obtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit
- Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs
- Perform single audits that make peer reviewers happy
Preparation
None
Leader(s):
Leader Bios
Diane Edelstein, AICPA
Diane Edelstein, CPA is a Partner at Maher Duessel in Pittsburgh, PA. Diane has over 30 years of experience in public accounting and has always concentrated on Single Audits for governmental and non-profit clients. Diane was promoted to Partner in 2005 and serves as Director of Quality Control and Director of the Peer Review Practice. She also serves as Single Audit specialist and is the designated audit partner responsible for quality controls that are required by our participation in the AICPA Governmental Audit Quality Center. Diane spent 4 years on the Executive Committee of the Governmental Audit Quality Center and now serves on the Steering Committee of the AICPA Not-for-Profit Industry Conference.Diane is a graduate of George Mason University.
Non-Member Price $195
Member Price $145