2024 MSCPA Annual Convention: Details

The Single Audit from Beginning to End Update

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Saturday, September 21, 2024 @ 8:30am – 4:30pm
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Description

This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits. 

Prerequisites

None

Highlights

  • Introduction
  • Applicable AICPA standards
  • Applicable OMB Circular
  • Gathering information - determining the major programs
  • Identifying risk – identifying the applicable compliance requirements
  • Assessing risk – considering the internal controls over compliance requirements
  • Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
  • Evaluating single audit evidence

Objectives

  • To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards

Preparation

None

Credits

Category Amount
Accounting&Auditing 8.00