Companion to PPC's Guide to Single Audits - Course 2 - Concluding and Reporting for Single Audits (GSATG212)  

Identify appropriate strategies for certain issues that must be dealt with at the conclusion of a single audit.

Determine how to best address other issues that arise at the conclusion of a single audit.

Determine how to address and date auditors' reports, how to submit audit reports, and what is involved with the report on the financial statements.

Recognize elements that must be addressed when completing a report on internal control over financial reporting and on compliance and other matters required by the Yellow Book, the schedule of expenditures of federal awards, and the report on compliance with requirements applicable to each major program and on internal control over compliance required by the Uniform Guidance.

Identify appropriate strategies for the summary schedule of prior audit findings; reports on fraud, noncompliance, and other matters; communicating control deficiencies and other comments; and the schedule of findings and questioned costs.