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.
• Identify sampling concepts in a single audit
• Determine single audit reporting requirements
• Identify single audit quality issues and best practices
Auditors of nonprofits and state and local governments subject to single audits
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