ACPEN Signature 2023: Single Audit and Uniform Guidance Issues Update
If you thought applying one set of audit standards is tough enough, how about applying three different sets of audit standards in one “single” audit? That’s exactly what happens when the auditor applies GAAS, the Yellow Book and the OMB requirements in a Single Audit. Join our expert panel of federal, state and local auditors and practitioners to learn what you need to know if you are performing audits under these audit standards and the Uniform Guidance for Federal Awards.
Basic Course Information
Learning Objectives
- Examine the single audit “nuts and bolts” overview
- Dive into unique aspects and audit issues, including single audits in the era of pandemic-related funding
Major Subjects
- Single Audit nuts and bolts discussion
- Discussion about the application of the GAO’s Fraud Risk Management Framework
- Specific audit issues continuing to arise related to Pandemic funding programs
- Review of unique elements of the 2022 Compliance Supplement and Addendums 1 and 2 to the 2021 Compliance Supplement
- 2023 Compliance Supplement (assuming it has been issued by then)
- Updates to specific Uniform Guidance rules and regulations