Advanced Topics in a Single Audit - Virtual Experience

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  • Date/Time
    • Sep 25, 2025
    • Sign In: 7:30am (MT)
    • Program: 8:00am - 3:30pm (MT)
    • Add to Calendar
  • Location
    • Your Computer
      Your Space
      ISCPA Adobe Platform Webinar, ID 00000
  • Credits
    • 8.00
  • Credit Type(s)
    • Auditing - Governmental (8.00)
  • Prerequisites
    • Intermediate competency in single audits

  • Vendor
    • AICPA
  • Level
    • Advanced
  • Fields of Study
    • Auditing (Governmental)
  • Message
    • Virtual Experience

Description

Advanced auditors need to be prepared for complicated issues that can occur during single audits. They also need to understand the responsibilities of planning, directing, and reporting on single audits conducted under the Uniform Guidance. This course will provide insights into key topics, including knowing the responsibilities of the auditor and the auditee in compliance audits of federal awards, evaluating whether requirements for the schedule of expenditures for federal awards have been met, and interpreting the requirements for internal controls, risk assessment, and sampling.
  • Qualifies for Yellow Book CPE

Designed For

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

Objectives

When you complete this course, you will be able to:
  • Assess fundamental auditee and auditor responsibilities in a compliance audit of federal awards.
  • Evaluate whether the requirements related to the schedule of expenditures of federal awards have been met in your audit engagement.
  • Evaluate whether proper major federal programs to be audited in a compliance audit were identified.
  • Interpret the requirements for understanding internal controls, identifying and assessing the level of control risk, and testing the effectiveness of internal controls relative to federal awards.
  • Interpret and evaluate the reporting requirements of a single audit.
  • Interpret and evaluate guidance regarding sampling in a compliance audit.

Highlights

  • Auditor and auditee responsibilities in a single audit
  • 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 and loans/loan guarantees
  • Considerations when assessing and evaluating internal controls over compliance
  • Audit sampling
  • Considerations for pass-through entities
  • Advanced audit reporting issues

Advanced Prep

  • Download PDF manual - view your upcoming events in "My CPE" on website
  • Test your computer/device for compatibility with virtual meeting space well in advance of your webinar

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Leaders

Bruce Shepard

Bruce Shepard, CPA Las Vegas, Nevada Bruce Shepard was most recently an assistant professor of accounting at George Fox University and an adjunct professor of accounting at the University of Oregon, prior to becoming an instructor for the AICPA in 2012.

From 2006-2010, Mr. Shepard was the Chief Financial Officer of Las Vegas Gaming, Inc. in Las Vegas, Nevada, where he had full management responsibility for all financial affairs, daily business operations, administration and human resources.

From 1985-2006, Mr. Shepard was in charge of the Middle Market Practice for PricewaterhouseCoopers, LLP in Portland, Oregon, where he served as an Assurance Partner from 1989-2006 focusing on providing proactive business advisory services to fast-growing companies. At PricewaterhouseCoopers, LLP, Mr. Shepard spearheaded over 100 acquisitions and divestitures by leading in the financial structuring and negotiations. He worked with clients to develop strategic plans for short-term and long-term growth. He assisted both start-up companies and beyond start-up companies with attaining their needed growth capital.

Mr. Shepard wrote an article, Financing Entrepreneurs, in 1999 for the Oregon Society of Certified Public Accountants. Mr. Shepard was awarded "Beta Alpha Psi Professional of the Year" in 2006 for sustained involvement with the University of Oregon.

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