Surgent's Single Auditing Made Simple

Single auditing can seem complex. With thousands of pages of potential AICPA, GAO, and OMB literature coming together for the audit of one client, auditors can easily lose focus and confidence in what they are supposed to do; however, it does not have to be that way. This course is designed to sharpen your skills and knowledge in performing single audits and eliminate wasted efforts.

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 the determination of major programs
• The processes of determining the direct and material compliance requirements, obtaining an understanding of and testing the related internal controls, and performing 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