|Full time Accounting Educator:||None|
Course objectives include:
- Identify the significant differences between a commercial financial audit and a Single Audit
- Identify the three subjects of a Single Audit
- Compare the requirements of the AICPA, the GAO, and the Uniform Grant Guidance
- Identify major changes between OMB Circular A-133 and the audit requirements from the Uniform Grant Guidance
- Distinguish between fraud, abuse, and noncompliance
- Order the levels of materiality on a Single Audit
In this course, we will cover the essential differences between OMB Circular A-133 and the new Uniform Grant Guidance as well as the differences between a financial audit and a Single Audit.
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