In Part 4 of the Single Audit Fundamentals Series, we delve into single audit sampling for beginners, as well as the concluding and reporting stages of a single audit. Topics covered include: sampling concepts in a single audit, evaluating results of testing, single audit reporting requirements under Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance), single audit quality and best practices, resources to facilitate a single audit.
*Identify sampling concepts in a Single audit *Determine Single audit reporting requirements *Identify Single audit quality issues and best practices
*auditor sampling in a Single audit *auditor reporting in a Single audit *Single audit quality issues
Auditors of nonprofits and state and local governments subject to single audits