Performing a Single Audit Under the Uniform Guidance

Objectives

• Identify what a single audit encompasses.
• Identify key auditee and auditor responsibilities in the compliance audit of federal awards.
• Identify the basic audit requirements in a Uniform Guidance compliance audit.
• Identify the responsibilities of a pass-through entity.
• Identify the auditor and auditee responsibilities related to the schedule of expenditures of federal awards (SEFA).
• Identify the auditor and auditee responsibilities related to internal control over compliance related to federal awards.
• Recognize key considerations when sampling in a Uniform Guidance compliance audit.
• Recognize the auditor's reports required by the Uniform Guidance.

Designed For