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.

Instructor: Tonya Moffitt,Jennifer Mishner Katz,John D'Amico

Target Audience

· Auditors performing single audits

Course 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.

Subjects

· Uniform Guidance

· Single audit

· Auditor and auditee responsibilities

· Key players and federal agencies