Single Audit Primer

Single Audit Primer
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Price: $49.99
Credits: 4
Prerequisite: None
Level: Intermediate
Model: LH02
Author: Leita Hart-Fanta
Average Rating: Not Rated
Fields of study: Auditing (Governmental)
Format: PDF


This course will help you manage the complexity of a Single Audit and give you the tools you need to perform these audits more effectively and efficiently. Single Audits are different. The federal government demands a lot of a grantee and their auditor. In this course, we will cover the audit requirements that exceed AICPA standards in the GAO’s Yellow Book and A-133.  



Key acronyms and terminology are explained in plain English. With a distinctive blend of anecdotal humor and useful advice, this course will show you how to:

  • Identify the significant differences between a commercial financial audit and a Single Audit
  • Understand the differences between important standard setting bodies
  • Identify the three subjects of a Single Audit
  • Compare the requirements of the AICPA, the GAO, and OMB Circular A-133
  • Understand the significant requirements of the Yellow Book
  • Distinguish between fraud, abuse, and noncompliance
  • Sequence the levels of materiality on a Single Audit
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