- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to Single Audits - Course 3 - Planning and Sampling for Single Audits (GSATG173)
Identify auditing and reporting considerations for single audits, the responsibilities of the cognizant or oversight agencies, and how to determine major federal award programs.
Recognize state and local compliance requirements, appropriate risk assessment and planning procedures, and how to obtain an understanding of the entity and its environment in a single audit engagement.
Determine how to make single audit planning decisions and judgments, necessary fraud considerations, audit program and documentation requirements, and which parts of a single audit may be performed by other auditors.
Identify the requirements that apply to all Single Audit samples and guidelines for performing tests of controls over compliance.
Determine how to perform and plan the extent of substantive tests of compliance.
Lesson 1—Planning the Single Audit
Lesson 2—Single Audit Sampling