Surgent's Single Auditing Made Simple

Single auditing can seem so complex! With literally thousands of pages of potential AICPA, GAO and OMB guidance converging for the audit of one client, auditors can easily lose focus and confidence in what they are supposed to do. It does not have to be that way! This course is designed to sharpen your skills and knowledge in performing single audits. Through more than 30 focused exercises, the course provides a highly practical, hands-on approach to mastering today's most critical single audit challenges.

Not-for-profit and government auditors

• Thoroughly understand what a single audit includes and excludes
• Apply some of the best practices and avoid some of the worst mistakes seen in single audits
• Skillfully apply today’s single audit requirements

• The key requirements and responsibilities related to the schedule of expenditures of federal awards and major program determination
• How the auditor determines the direct and material compliance requirements, obtains an understanding of and tests the related internal controls, and performs compliance testing
• The development and reporting of findings in the schedule of findings and questioned costs
• Additional performance and reporting responsibilities

Some introductory background in Yellow Book and single auditing