Single Audit Fundamentals Part 1: What is a Single Audit?

Course Details

Date

Wednesday, November 12, 2025

11:00am – 1:00pm (Registration: 3:04pm)

Location

Online

Field of Study

Accounting & Audit

CPE Credit

2 hours CPE credit

Level of Knowledge

Beginning

Vendor

AICPA

Prerequisites

None

Description

This series is intended for staff new to performing single audits or those who need a refresher.

Once staff are trained at a basic level, they can take advantage of other more advanced training offered by the GAQC.

Part 1 walks through the basics of single audits:

  • The background and context of a single audit engagement
  • Tips for helping participants differentiate these engagements from traditional financial statement audit engagements
  • Responsibilities of auditees, auditors, and federal agencies

    The GAQC will expand this series to four parts in 2026.

    Highlights

  • Uniform Guidance
  • Single audit
  • Auditor and auditee responsibilities
  • Key players and federal agencies

    Objectives

    • Identify the scope of the single audit and the OMB Uniform Guidance.
    • Identify fundamental auditee and auditor responsibilities found in the Uniform Guidance.
    • Identify the characteristics of federal awards.

    Designed For

  • Auditors performing single audits

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