CPAR GOV - Auditing Practice

CPAR GOV/NFP - Vol. 2017 - No. 4 - 01 - Single Audits: Combating Deficiencies

Course Overview
The good news is that the uniform guidance from OMB and a new yellow book from GAO are changing - and, perhaps, improving - the so-called single audit. The bad news is that, after a decade, a high number of single audits are still determined to be unacceptable and cannot be relied upon. In our opening segment, Warren Ruppel - a partner in the firm of Marks Paneth LLP as well as the author of Wiley’s GAAP for Governments - provides tips on how to improve single audits and how to combat continuing deficiencies in the area.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the results of surveys on single audits performed by auditors
  • Recognize why there are a lot of deficiencies in single audits
  • Identify what auditors need to do when performing single audits for major federal programs
  • Recognize what to consider when selecting major programs for audit

Content Partner:

CPAR Government/Not-For-Profit

Prerequisites/Advanced Preparation:

Work experience in government accounting or auditing, or an introductory course in government auditing

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS


Price (USD)

Standard Rate: $69.90


Course Code : CPAR1311-FM

Release Date : 01/31/2018
Expire Date : 03/14/2020
Credits :
CPE 2.00
QAS 2.00

Course Level : Update
Course Type : Self-Study
Length : 1hr 40min
Passing Grade : 70%
Field Of Study : Auditing - Governmental
Format Type : eLearning
Mobile Compatible

Returning Subscribers

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