NAA2330. Single Audit for Commercial Entities

A large number of commercial entities and their auditors now find themselves subject to the audit requirements of 2 CFR 200 (Uniform Guidance) for the first time. This course will explain how to determine if a commercial entity is subject to a Single Audit and what will be tested in for the program(s) selected for audit. In addition, attendees will be provided with best practices along with tools and resources for both auditees and auditors in order to achieve successful results in the Single Audit.

Learning Objectives:

• Identify if a commercial entity is subject to a Single Audit and what will be tested in for the program(s) selected for audit
• Recall best practices, tools, and resources for both auditees and auditors in order to achieve successful results in the Single Audit