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Program-Specific Audits Under Circular A-133 

A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs). This section provides information related to Program-Specific Audits Under OMB Circular A–133.  

Articles About Single Audit Quality

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Common Problems Applying the 50%/25% Coverage Rule to Select Federal Programs

Article Explains some common problems that have been encountered when applying the 50%/25% rule to select federal programs to test as major programs in accordance with Section _.520(f) of Circular A-133.
Published on April 30, 2013

Use of a Program-Specific Audit to Satisfy OMB Circular A-133 Audit Requirements

Article Provides guidance on the use of a program-specific audit to satisfy OMB Circular A-133 Audit Requirements.
Published on March 08, 2013

Definition of Program-Specific Audits

Article Provides information and a definition of program-specific audits under OMB Circular A-133: A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs).
Published on March 07, 2013

Availability of Program-Specific Audit Guides

Article A federal agency's Office of Inspector General will issue a program-specific audit guide that provides guidance on internal control, compliance requirements, suggested audit procedures, and audit reporting requirements for a particular federal program. This section provides guidance on use and availability of program-specific audit guides.
Published on April 07, 2011

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