Part 4: Overview of Sampling and Single Audit Reporting Requirements. 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.