Single Audit: Major Program Determination and Scope of Testing - American Institute of CPAs
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Walk through the major program determination process and the execution portion of a single audit, including a discussion about the types of compliance requirements and internal control over compliance.
Topics covered:
Applying the risk-based approach for determining major programs
Description and characteristics of the 14 types of compliance requirements, with an emphasis on the allowable costs/cost principles type of compliance requirement
Description and characteristics of internal control over compliance