Single Audits are a critical area of focus within the profession and require a thorough understanding of the Uniform Guidance and its unique requirements for auditing federal awards. This course provides a clear, practical introduction to the performance and reporting standards that distinguish Single Audits from other types of engagements. Participants will explore foundational concepts, including internal controls over compliance, the structure and use of the Compliance Supplement, and the compliance requirements applicable to federal programs. The course also covers reporting considerations and the elements of a finding in a Single Audit. Designed for professionals new to Single Audits-or those seeking a structured refresher-this course equips participants with the essential knowledge needed to understand and navigate Single Audit engagements. The course has been updated to reflect the 2024 Uniform Guidance.
Learning Objectives
Recall the unique auditing requirements of the Uniform Guidance Recognize when a Single Audit is required Identify the elements of a finding in a Single Audit Recall reporting requirements for a Single Audit Identify internal controls over compliance in a Single Audit context Identify compliance requirements outlined in the Compliance Supplement
Major Topics
Uniform Guidance requirements for Single Audits Performance and reporting standards unique to Single Audits Internal controls over compliance Structure and use of the Compliance Supplement Federal program compliance requirements Reporting considerations in a Single Audit
