为应对COVID-19大流行，我们看到了历史性的联邦资金水平. 《188bet亚洲真人体育下载网址》和最近的《188bet亚洲真人体育下载网址》(ARPA)等立法为美国企业提供了数十亿美元, state and local governments and not-for-profits. While this funding has been a huge relief, especially for nonprofits, it causes complications for a lot of recipients.
When a non-federal entity expends $750,000 or more of federal awards in a fiscal year, a single audit is required. 虽然不是所有的关怀法案接受者都需要一次审计，我们也不知道ARPA的一次审计后果, here is a nonauthoritative list of the new programs that require single audits. Plus, 许多现有的联邦项目获得了重要的新资金，这些资金将接受单一审计.
许多COVID救济资金接受者以前从未接受过一次审计，可能不知道与此类资金相关的所有要求. Your existing clients may need a single audit for the first time. 你可能会开始与以前从未做过财务报表审计的新客户合作. 这里有一些建议，教你如何帮助你的客户完成单一的审计过程.
Ask clients what funding they’ve received.
在我的公司，我们会询问所有的客户他们在过去的一年里获得了什么类型的资金. In some cases, 我们已经要求看一份他们的资助协议的副本，这样我们就可以帮助他们确定他们那边需要什么, and then on our end as the auditor. 此外，我们还会向客户发送电子邮件，告知他们收到的融资消息. We also update our website with the most current information. The sooner our clients know about important and relevant information, 他们准备得越充分，我们的审计就能做得越好——所以这是一个双赢的局面.
鼓励你的客户积极主动，询问他们收到的资金的任何问题. For example, the controller at one of my clients, the North Carolina Aquarium Society, 一旦她得知她的组织将获得救济资金，请告诉我. 她知道这笔资金是有规定的，但还不知道需要进行一次审计. She found out about the single audit early in the process. 但许多其他组织直到收到这些资金后才意识到所有这些要求.
Communicate openly with your clients.
这是你需要加强与客户沟通的时候. 我的公司发现，我们的客户对融资准则有很多不同的解释. As an auditor, 你应该澄清你的客户真正理解他们所获得的资金类型的指导方针，并确保他们有适当的程序来遵守.
Some of the COVID funding programs, such as the Paycheck Protection Program, do not require a single audit. But clients need to know — even if they’re under the $750,000阈值-即使不需要单个审计，仍然存在管理需求. For instance, the funds may be restricted for certain purposes, 因此，请确保您的客户完全理解他们收到的资金的指导方针.
Be aware of audit quality concerns.
Some first-time single audit clients may be concerned with costs. They’re required to get an additional audit, 哪些将需要更多的工作，并将花费更多的审计，他们可能已经收到了在过去. Some clients may worry about spending too much on the audit. 但是，在这种情况下，他们需要确保他们得到最高质量的审计.
作为审计人员，我们有责任对公众进行高质量的审计. 公众依靠可靠的审计信息来确保他们缴纳的税款得到适当的使用. 正因为如此，审计质量应该始终是每个审计师心中最重要的.
因为单个审计的复杂性以及规则和遵从性需求所需的专业知识, if you are an auditor who doesn’t perform them, 你应该考虑是否应该接受单一的审计业务. You can still perform the financial statement audit, 但是，单一审计的其他选择可能是将您的客户推荐给组织中具有适当经验的其他人或另一家专门从事单一审计的公司. Alternatively, if you have some experience but not much, 您可以考虑聘请另一家公司进行发行前审查或其他类型的咨询协助，以帮助确保高质量的审计. You can use the AICPA’s Peer Reviewer Search 工具，找到一个审计师推荐您的客户或寻求咨询援助. 此外，GAQC还在其网站上列出了其成员公司的联系信息 Find A Member page.
If you choose to take on a single audit, there is learning available to help you gain the fundamental knowledge you need.
Make time for continuing education.
Lifelong learning is a large part of the accounting profession. My firm has always been big on training and CPE, 所以我们要确保我们所有的员工在他们的专业领域得到必要的培训. (For instance, as generally accepted government auditing standards (GAGAS) require, 执行单一审核的审核员必须通过2018年黄皮书中列出的CPE小时数和188bet亚洲真人体育下载来保持其能力.)
Regarding the new funding in the past year, 我们密切关注联邦机构提供的任何形式的培训. Additionally, the information we get from AICPA’s GAQC, in particular its COVID-19 Resource page, has been great. 我还建议与其他公司讨论他们在单一审计和COVID救济资金方面可能拥有的资源. 和你的同事谈谈他们在做什么，从他们的经验中学习是很有用的.
The pandemic has drastically changed work in many industries, and the accounting profession is no different. My firm has performed more single audits this year, 这很可能发生在全国其他的会计师事务所.
在不断努力成为客户值得信赖的顾问的同时，跟上所有这些变化是很困难的. In these times, it’s especially important to be mindful of staff well-being. 组织需要为员工提供支持，帮助他们保持敬业，避免倦怠. Focusing on well-being can enable staff to do their jobs better, which allows them to better serve their clients and, ultimately, contributes to enhancing audit quality.