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Single Audit Fundamentals Part 1: What is a Single Audit?

This series is intended for staff new to performing single audits or those who need a refresher. Once staff are trained at a basic level, they can take advantage of other more advanced training offered by the GAQC. Part 1 walks through the basics of single audits: - The background and context of a single audit engagement - Tips for helping participants differentiate these engagements from traditional financial statement audit engagements - Responsibilities of auditees, auditors, and federal agencies The GAQC will expand this series to four parts in 2026.

Learning Objectives

  • Identify the scope of the single audit and the OMB Uniform Guidance.
  • Identify fundamental auditee and auditor responsibilities found in the Uniform Guidance.
  • Identify the characteristics of federal awards.

Event Level: Basic

Field of Study: Accounting (Governmental)

Who Should Attend

· Auditors performing single audits

Required Knowledge

None

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Details

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