August 28, 2017


City of Pelham Pelham Civic Complex

8 Total CPE Credits


Advanced Topics in a Single Audit

  • Instructor

    William Wagner

Learning Objectives

Assess auditor considerations when planning a compliance audit of federal awards. Evaluate whether the requirements related to the Schedule of Expenditures of Federal Awards (SEFA) have been met in your audit engagement. Evaluate whether major federal programs to be audited in a compliance audit were identified. Interpret the requirements for understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards. Interpret and evaluate the reporting requirements of a single audit. Interpret and evaluate guidance regarding sampling in a compliance audit. Identify considerations related to pass-through entities.

Major Topics

Planning the compliance audit and other risk assessment considerations Required elements of the Schedule of Expenditures of Federal Awards Major program determination process, including clusters, loans, and loan guarantees Considerations when assessing and evaluating internal controls over compliance Evaluating and reporting on applicable compliance requirements related to compliance testing Considerations of pass-through entities and subrecipients Audit sampling in a compliance audit Advanced audit reporting issues

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • Governmental


Intermediate competency in single audits

Advanced Preparation


Intended Audience

Auditors responsible for planning, directing, and reporting on single audits


AICPA (Boone)

This event has ended.