- NY Credits : 8.0
- TX Credits : 8.0
This interactive self-study course examines elements of the single audit process. Lesson 1 explains how to plan for a single audit engagement. Lesson 2 describes single audit sampling procedures.
Course Expiration Date: September 30, 2019
Please note, the grading fee for answer sheets submitted by regular mail is $105.
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 appropriate risk assessment and planning procedures.
Determine how to make single audit planning decisions and judgments.
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