Surgent's Introduction to Single Audit

Overview

Learn the essentials of single audits in clear, manageable steps. This course introduces key requirements under the Uniform Guidance for Federal Awards and helps you build the confidence to perform single audits efficiently and effectively.

Prerequisites

None

Objectives

• Distinguish single audits from standard financial statement audits with clarity and confidence
• Navigate essential single audit concepts
• Understand and perform basic procedures for testing internal controls over compliance and conducting compliance testing

Highlights

• How single audits differ from financial statement audits
• Unique single audit concepts -- the schedule of expenditures of federal awards, major program determination, the schedule of findings and questioned costs
• Testing internal controls over compliance and compliance testing