the goal of the single audit is to issue an opinion on compliance for a major program. in order to do so, the auditor must determine which compliance requirements must be tested. This session will provide the tools and approach needed to equip auditors to complete this essential step.
Identify a strategy to determine which compliance requirements must be tested to issue an opinion on compliance
Indicate how the compliance supplement should be used to determine compliance requirements to test and defining audit tests to be completed,